Considering the voluntary nature of pleadings where the petitioners are desirous of getting themselves assisted by the adjudicatory process, Let them represent their case before the concerned authority.
Section 70 of the CGST Act, 2017 — Summons —–The petitioner prayed for directions directing that no coercive action be taken against the present petitioner till the adjudication with regard to the liability of the firms involving the present petitioner is made and pass all other consequential orders. The Petitioners are apprehensive of the arrest on account of summons issued under Section 70 of the Act. The petitioners are ready to adduce all possible evidence, which require adjudication with regard to the liability of the Firm. The counsel for the petitioner submitted that in a similar case, the authority without finally adjudicating the issues, had arrested persons, and therefore, there is apprehension in the mind of the petitioners. The court observed that considering the voluntary nature of pleadings where the petitioners are desirous of getting themselves. Let them represent their case before the concerned authority.
Held that:- The Hon’ble High Court directed that the authority concerned shall complete the case in 8 weeks' time and if there is a need for any apprehension after once the adjudicatory process is completed, if they are not ready to fulfill their obligation, they may be given an opportunity of two more weeks for taking necessary steps.
Considering the voluntary nature of pleadings where the petitioners are desirous of getting themselves assisted by the adjudicatory process, Let them represent their case before the concerned authority.
Section 70 of the CGST Act, 2017 — Summons —–The petitioner prayed for directions directing that no coercive action be taken against the present petitioner till the adjudication with regard to the liability of the firms involving the present petitioner is made and pass all other consequential orders. The Petitioners are apprehensive of the arrest on account of summons issued under Section 70 of the Act. The petitioners are ready to adduce all possible evidence, which require adjudication with regard to the liability of the Firm. The counsel for the petitioner submitted that in a similar case, the authority without finally adjudicating the issues, had arrested persons, and therefore, there is apprehension in the mind of the petitioners. The court observed that considering the voluntary nature of pleadings where the petitioners are desirous of getting themselves. Let them represent their case before the concerned authority.
Held that:- The Hon’ble High Court directed that the authority concerned shall complete the case in 8 weeks' time and if there is a need for any apprehension after once the adjudicatory process is completed, if they are not ready to fulfill their obligation, they may be given an opportunity of two more weeks for taking necessary steps.