Summons under CGST Act upheld for oral evidence, with petitioner directed to appear before the designated officer

A challenge was made to summons issued under Section 70 of the CGST Act, 2017 directing the proprietor of the petitioner entity to tender oral evidence. The Court directed the petitioner to appear before the designated officer on 23 January 2024 at 2:30 p.m. and disposed of the petition.

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Outcome: The petition was disposed of after the petitioner was directed to appear before the designated officer for inquiry under Section 70 of the Central Goods and Services Tax Act, 2017, with all contentions kept open.

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