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Repeated Section 70 GST Summons Cannot Be Used Indefinitely: P&H HC
Case Law Details
- Case Name
- Rakesh Janghu Vs Union of India & others (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Rakesh Janghu Vs Union of India & others (Punjab and Haryana High Court)
The petitioner filed a writ petition under Articles 226 and 227 of the Constitution of India seeking to quash the inquiry proceedings initiated under the Central Goods and Services Tax Act, 2017. The petitioner challenged multiple summons issued under Section 70 of the Act on 23.06.2020, 10.08.2020, 08.12.2021, 21.12.2021, 22.03.2022, 28.04.2022, 20.05.2022 and 02.08.2022, all relating to the same cause of action. The petitioner also sought a direction for conclusion of the inquiry proceedings.
The petitioner stated t...
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