HC declines exemption from personal appearance under GST

Suresh Balkrishna Jajra Vs Union of India (Rajasthan High Court) This petition has been filed by the petitioner seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) issued by Respondent No. 3. Though jurisdiction of the authority is not under challenge, nor the order is alleged to be issued in exercise of any malice, in fact, against any particular authority, the ground of challenge is that the petitioner is entitled to be represent...