section 70 CGST Act
Case Title | Suresh Balkrishna Jajra vs Union of India & Others. |
Court | Rajasthan High Court |
Honorable Judges | Justice Manindra Mohan Shrivastava & Justice Sameer Jain |
Citation | 2022 (4) GSTPanacea 318 HC Rajasthan CW-4741/2022 |
Judgement Date | 08-April-2022 |
Council for Petitioner | Sudhir Sangal Ravi Kant Chandhok Mukesh Kumar |
Council for Respondent | Siddharth Ranka |
Section | Section 116 of the Act |
In Favour of | In Favour of Respondent |
The Rajasthan High Court bench of Justice Manindra Mohan Shrivastava & Justice Sameer Jain has held that even in the matter of issuance of summons under Section 70 of the Act of 2017 for personal appearance and recording of statement, certain procedure has to be followed as stated therein. Court are not inclined to grant relief, as prayed for in this petition.
section 70 CGST Act
FACTS OF THE CASE
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.
In this regard, he would submit that unless it is absolutely imperative, it is not necessary that in all cases, the petitioner should be insisted for personal appearance and he may be allowed to appear through representative also replying to various queries.
In this regard, he would submit that unless it is absolutely imperative, it is not necessary that in all cases, the petitioner should be insisted for personal appearance and he may be allowed to appear through representative also replying to various queries.
section 70 CGST Act
COURT HELD
Considering the facts as recorded, held that even in the matter of issuance of summons under Section 70 of the Act of 2017 for personal appearance and recording of statement, certain procedure has to be followed as stated therein.
All such procedure as laid down therein will have to be followed by the respondents while recording the statement of the petitioner pursuant to summons issued under Section 70 of the Act of 2017.
In view of above, subject to observations made hereinabove, we are not inclined to grant relief, as prayed for in this petition.
Writ petition is, accordingly, disposed off
section 70 CGST Act
ANALYSIS OF THE JUDGEMENT
Before parting with the case, this Court, taking note of the directions issued by Their Lordships in the Hon’ble Supreme Court in the case of Paramvir Singh Saini Vs. Baljit Singh & Others (2021) 1 SCC 184, would observe that even in the matter of issuance of summons under Section 70 of the Act of 2017 for personal appearance and recording of statement, certain procedure has to be followed as stated therein. All such procedure as laid down therein will have to be followed by the respondents while recording the statement of the petitioner pursuant to summons issued under Section 70 of the Act of 2017.
As most of these agencies carry out interrogation in their office(s), CCTVs shall be compulsorily installed in all offices where such interrogation and holding of accused takes place in the same manner as it would in a police station.
As most of these agencies carry out interrogation in their office(s), CCTVs shall be compulsorily installed in all offices where such interrogation and holding of accused takes place in the same manner as it would in a police station.
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