DGGI officers empowered to issue summons under GST
Last updated: 13 January 2022
Court :
Gujarat High Court
Brief :
An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connection with the inquiry initiated for alleged in correct IGST refunds. This petition was filed before the Hon'ble Gujarat High Court, challenging the summons on the ground that DGGI wrongly assumed jurisdiction to issue summon under Section 70 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") by virtue of Circular dated July 5, 2017 and the same was without jurisdiction.
Citation :
R/Special Civil Application No. 7388 of 2021 dated June 24, 2021
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Bimal Jain
Published in GST
Views : 322
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