HC rejects plea that summons can be issued only after CGST Section 73 decision

Om Shiv Associates Vs Union of India & Ors. (Madhya Pradesh HC) Madhya Pradesh High Court has rejected the plea that proceedings under Section 70 of the CGST Act, 2017, relating to summons, can only be taken recourse to after decision under Section 73, relating to demand of tax. The High Court in this regard declined to quash the notice for personal hearing. The petitioner vide present petition seeks quashment of the notice for personal hearing and direction for the Authorities to decide his representation before initiating any proceedings. These submissions when tested on the anvil of the...