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Case Law Details

Case Name : Ankit Bindal Vs Pr. Commissioner of Central Goods And Services Tax Delhi North (Delhi High Court)
Appeal Number : W.P.(C) No. 3968/2021
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
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Ankit Bindal Vs Pr. Commissioner of Central Goods And Services Tax Delhi North (Delhi High Court)

1. Summons are vague and require Petitioners’ to produce documents and records for the period from date of GST registration to till date

2. This shows that the summons have been issued without application of mind.

3. Summons have been issued in Petitioners’ own case and require Petitioners’ to depose against themselves.

4. Summons can be issued to be called as a witness in some other case

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