The precise contention of the petitioner is that while appearing in response to a notice under Section 70 of 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 viz. Section 105 and Section 111 of the CGST Act. Notice issued accordingly.
Section 70 of the CGST Act, 2017—Summons -- The petitioner counsel submitted that while appearing in response to a notice under Section 70 of the Act, 2017, Section 116 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 viz. Section 105 and Section 111 of the Act. The petitioner is ready to appear through authorized representative and produce all the material which the respondents may require.
Held that:-The Hon’ble High Court issued Notice for 17.11.2021 and directed that in the meantime, the petitioner need not appear.
The precise contention of the petitioner is that while appearing in response to a notice under Section 70 of 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 viz. Section 105 and Section 111 of the CGST Act. Notice issued accordingly.
Section 70 of the CGST Act, 2017—Summons -- The petitioner counsel submitted that while appearing in response to a notice under Section 70 of the Act, 2017, Section 116 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 viz. Section 105 and Section 111 of the Act. The petitioner is ready to appear through authorized representative and produce all the material which the respondents may require.
Held that:-The Hon’ble High Court issued Notice for 17.11.2021 and directed that in the meantime, the petitioner need not appear.