Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
Order XVI Rule 1 CPC does not absolutely bar summoning a witness omitted from a timely witness list; the requesting party must explain the omission. Failure to obtain relevant GST registration and invoice information through the RTI process justified summoning the Assistant Commissioner of CGST, because that evidence was relevant to the defence. The refusal of that summons was set aside. Summons to the engineering college principal remained refused because the proposed evidence was unrelated to the controversy.
Order XVI Rule 1 CPC does not absolutely bar summoning a witness omitted from a timely witness list; the requesting party must explain the omission. Failure to obtain relevant GST registration and invoice information through the RTI process justified summoning the Assistant Commissioner of CGST, because that evidence was relevant to the defence. The refusal of that summons was set aside. Summons to the engineering college principal remained refused because the proposed evidence was unrelated to the controversy.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
