https://www.taxtmi.com/caselaws?id=382398 Section 70 of the CGST Act permits the proper officer to summon a person or require documents in aid of an inquiry, and the inquiry is treated as a judicial proceeding. On the facts, repeated calls for documents were not complied with and the authorities formed a prima facie view of tax evasion. The court found no statutory basis for the contention that summons and hearing proceedings under section 70 could proceed only after first deciding the taxpayer's representation under section 73. The claimed pre-condition was not supported by the statutory scheme, so the challenge to the summons and personal hearing notice failed and relief was denied. en-us Wed, 26 Jun 2019 00:00:00 +0530 Mon, 02 Nov 2020 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382398 Section 70 of the CGST Act permits the proper officer to summon a person or require documents in aid of an inquiry, and the inquiry is treated as a judicial proceeding. On the facts, repeated calls for documents were not complied with and the authorities formed a prima facie view of tax evasion. The court found no statutory basis for the contention that summons and hearing proceedings under section 70 could proceed only after first deciding the taxpayer's representation under section 73. The claimed pre-condition was not supported by the statutory scheme, so the challenge to the summons and personal hearing notice failed and relief was denied. Case-Laws Service Tax Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382398