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 all the material which the respondents may require.
Notice of motion.
On the asking of the Court, Mr. T.K.Joshi, Senior Standing Counsel appears and accepts notice on behalf of the respondents.
Counsel for the petitioner undertakes to supply requisite number of copies of the paper book during the course of the day to the opposite counsel.
Adjourned to 17.11.2021. In the meantime, the petitioner need not appear.