New order on GST Summon , no need to appear personally : High Court

By | October 13, 2021
(Last Updated On: October 13, 2021)

New order on GST Summon , no need to appear personally : High Court

Facts of the Case

The precise contention of the learned counsel for the petitioner is that while appearing in response to a notice under Section 70 of the Central Goods and Services Tax Act, 2017 (for short the CGST Act), Section 116 of the CGST Act permits the assessee to appear through an authorized representative and the personal presence of a party can be insisted upon only in certain other specified circumstances

The petitioner is ready to appear through authorized representative

 

Decision by High Court

The petitioner need not appear.

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