The grievance of the petitioner appears to be that the Institution is called upon repeatedly before the respondent authorities, despite the petitioner having furnished all materials in support of its claim for exemption under the provisions of the CGST Act. There is no reason for this court to refer to the details of the documents stated to have been filed by the petitioner, since it is for the parties to ensure that all necessary documents in support of their claims are produced before the authorities.
Section 70 of the CGST Act, 2017 – Summons – The petitioner prayed for certiorarified Mandamus calling for and quashing E-mail Communication dated 03.08.2021. The petitioner has earlier filed petition and sought to quash of summons issued by the respondent dated 13.02.2020. The petitioner has filed the present writ again challenging a summons in regard to the on-going GST investigation. The petitioner submitted that the Institution is called upon repeatedly before the respondent authorities, despite having furnished all materials in support of its claim for exemption under the provisions of the Act.
Held that:- The Hon’ble High Court directed the respondents to conclude the pending proceedings in accordance with law and based on the materials available with them.
The grievance of the petitioner appears to be that the Institution is called upon repeatedly before the respondent authorities, despite the petitioner having furnished all materials in support of its claim for exemption under the provisions of the CGST Act. There is no reason for this court to refer to the details of the documents stated to have been filed by the petitioner, since it is for the parties to ensure that all necessary documents in support of their claims are produced before the authorities.
Section 70 of the CGST Act, 2017 – Summons – The petitioner prayed for certiorarified Mandamus calling for and quashing E-mail Communication dated 03.08.2021. The petitioner has earlier filed petition and sought to quash of summons issued by the respondent dated 13.02.2020. The petitioner has filed the present writ again challenging a summons in regard to the on-going GST investigation. The petitioner submitted that the Institution is called upon repeatedly before the respondent authorities, despite having furnished all materials in support of its claim for exemption under the provisions of the Act.
Held that:- The Hon’ble High Court directed the respondents to conclude the pending proceedings in accordance with law and based on the materials available with them.