When personal appearance can be insisted under GST Law: HC issues notice on Plea

Vineeet Kumar Vs Union of India (Punjab and Haryana High Court) The precise contention of the learned counsel for the petitioner is that while appearing in response to a notice under Section 70 of the Central Goods and Services Tax Act, 2017 (for short the CGST Act), Section 116 of the CGST Act permits the assessee to appear through an authorized representative and the personal presence of a party can be insisted upon only in certain other specified circumstances viz. Section 105 and Section 111 of the CGST Act and the petitioner is ready to appear through authorized representative and produce...