Summons cannot be issued where the assessee is cooperating during the inquiry
Last updated: 25 January 2022
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in FSM Education Private Limited v. Union of India, & Ors. [Writ Petition (L) No.30974 of 2021 dated January 10, 2022] set aside the summons issued by the Revenue Department without any details of the inquiry, wherein the assessee was co-operating in furnishing the documents as requisitioned and to provide further details. Held that, summons is a last resort and are not to be issued in a casual manner.
Citation :
Writ Petition (L) No.30974 of 2021 dated January 10, 2022
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Bimal Jain
Published in GST
Views : 224
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