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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