The proceedings under Section 70 of the Act, 2017 is deemed to be "judicial proceedings" within the meaning of Section 193 and Section 228 I.P.C. Petitioner is required to appear before the competent officer and raise all points of objection.
Section 70 of the CGST Act, 2017 — Summons —–The petitioner challenged the summons issued by the respondent under Section 70 of the Act 2017. The counsel for the petitioner submitted that the summons had been issued illegally in as much as, the petitioner had submitted an online application on 25.9.2020 for cancellation of the registration which was successfully submitted and acknowledged. After filing of the said application, no communication had been received by the petitioner. The summons under Section 70 could not have been issued thereafter. The court observed that Be that the validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein. The petitioner can appear before the competent officer and raise all points of objection. Further the proceedings under Section 70 of the Act, 2017 is deemed to be judicial proceedings within the meaning of Section 193 and Section 228 I.P.C.
Held that:- The Hon’ble High Court held that the writ petition is devoid of merits and hence dismissed the same.
The proceedings under Section 70 of the Act, 2017 is deemed to be "judicial proceedings" within the meaning of Section 193 and Section 228 I.P.C. Petitioner is required to appear before the competent officer and raise all points of objection.
Section 70 of the CGST Act, 2017 — Summons —–The petitioner challenged the summons issued by the respondent under Section 70 of the Act 2017. The counsel for the petitioner submitted that the summons had been issued illegally in as much as, the petitioner had submitted an online application on 25.9.2020 for cancellation of the registration which was successfully submitted and acknowledged. After filing of the said application, no communication had been received by the petitioner. The summons under Section 70 could not have been issued thereafter. The court observed that Be that the validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein. The petitioner can appear before the competent officer and raise all points of objection. Further the proceedings under Section 70 of the Act, 2017 is deemed to be judicial proceedings within the meaning of Section 193 and Section 228 I.P.C.
Held that:- The Hon’ble High Court held that the writ petition is devoid of merits and hence dismissed the same.