Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest delete...
Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution e...
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Summons issued under Section 70 of the CGST Act are a statutory tool for inquiry to secure attendance, evidence, and production of documents, and such inquiry is deemed a judicial proceeding under Section 70(2) read with Sections 193 and 228 of the IPC. Since a summons under Section 70 is primarily for information-gathering and affording an opportunity to produce material, it does not amount to initiation of proceedings against the noticee, and objections alleging violation of internal guidelines do not justify quashing at this stage. Consequently, the writ petitions challenging the summons were held to be premature and were dismissed. - HC
Summons issued under Section 70 of the CGST Act are a statutory tool for inquiry to secure attendance, evidence, and production of documents, and such inquiry is deemed a judicial proceeding under Section 70(2) read with Sections 193 and 228 of the IPC. Since a summons under Section 70 is primarily for information-gathering and affording an opportunity to produce material, it does not amount to initiation of proceedings against the noticee, and objections alleging violation of internal guidelines do not justify quashing at this stage. Consequently, the writ petitions challenging the summons were held to be premature and were dismissed. - HC
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