HC Quashes Criminal Proceedings for Non-Compliance with GST Summons (Section 70)

Satyendra Singh Kushwah Vs State of Jharkhand (Jharkhand High Court) Introduction: In a significant ruling, the Jharkhand High Court quashed criminal proceedings in the case of Satyendra Singh Kushwah vs. State of Jharkhand. The petitions sought to annul the entire proceedings arising from Complaint Case No.1880 of 2019, dated 15.04.2019, including the order taking cognizance dated 19.06.2019. The central issue revolved around non-compliance with summons issued under Section 70 of the CGST Act. Detailed Analysis: The petitioner, Director of M/s. SSK Devcon Private Limited, and the company itse...