GST Evasion Case: No bar on issue of Section 70 Summons before final assessment

Prakash Chandra Purohit Vs Union of India (Rajasthan High Court, Jodhpur Bench) During the course of arguments, learned counsel for the respondents submit that at present the only purpose of issuing Summons u/s 70 of CGST Act to the petitioners is to record their statements seeking to extract the role of the petitioners in the affairs of the companies involved in GST evasion. Learned counsel for the respondents would further submit that the apprehension that everyone, who is being called to give statement is being arrested, is not correct. We also find that number of persons were issued summon...