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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Tax Authority Summons Halted: Petitioner Granted Interim Protection Under Section 70 of CGST Act</h1> The HC issued a directive requiring the petitioner to respond to tax authority summons under Section 70 of CGST Act, 2017. The court granted interim ... Duty to comply with summons under the Central Goods and Services Tax regime - summons under Section 70 of the Central Goods and Service Tax Act, 2017 - protection from arrest pending compliance with summons - authority's obligation to act as per law after personal appearanceDuty to comply with summons under the Central Goods and Services Tax regime - summons under Section 70 of the Central Goods and Service Tax Act, 2017 - Petitioner must join the enquiry and respond to the summons already issued under Section 70 of the CGST Act. - HELD THAT: - The Court recorded that summons under Section 70 had been issued repeatedly and the petitioner had not appeared, citing apprehension of arrest. In the circumstances, the Court directed the petitioner to make himself available before the competent authority on the date specified by that authority and to respond to the summons. The direction is procedural and compulsory: once the petitioner appears, the competent authority is to proceed in accordance with law.Petitioner directed to join the enquiry and appear before the concerned authority on the date given and respond to the summons issued under Section 70.Protection from arrest pending compliance with summons - authority's obligation to act as per law after personal appearance - Interim protection against arrest granted to the petitioner until the next listed date. - HELD THAT: - While directing the petitioner to appear and respond to the summons, the Court granted interim relief by restraining arrest in the related complaint until the next date listed, thereby balancing the obligation to comply with summons against the petitioner's apprehension of arrest. The protection is limited in time and conditional upon the next listing.Until the next date (22.08.2022), the petitioner shall not be arrested in respect of Complaint No. V(15)273/AE/UDR/2020-21.Final Conclusion: Summons under Section 70 of the CGST Act had been repeatedly issued and the petitioner, though apprehensive of arrest, was directed to appear and respond to the enquiry; meanwhile the Court granted interim protection from arrest in the specified complaint until the next date of listing (22.08.2022), after which the authority will proceed as per law. The Rajasthan High Court directed the petitioner to join the enquiry and appear before the competent authority in response to summons issued under Section 70 of the Central Goods and Service Tax Act, 2017. The petitioner will not be arrested until the next hearing scheduled for 22.08.2022.
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