https://www.taxtmi.com/caselaws?id=407173 The court allowed the petition challenging the summons issued under the CGST Act, 2017, based on wrongful assumption of jurisdiction, non-compliance with prescribed format, and lack of proper application of mind. The court found merit in the petitioner's arguments regarding prior proceedings, format discrepancies, and irrelevant provisions cited in the summons. As a result, the court granted relief to the petitioner, issuing notices to the respondents and staying further proceedings until the next hearing. The judgment emphasized the importance of jurisdictional clarity, adherence to prescribed formats, and careful consideration in issuing legal summons under the CGST Act, 2017. en-us Wed, 28 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407173 The court allowed the petition challenging the summons issued under the CGST Act, 2017, based on wrongful assumption of jurisdiction, non-compliance with prescribed format, and lack of proper application of mind. The court found merit in the petitioner's arguments regarding prior proceedings, format discrepancies, and irrelevant provisions cited in the summons. As a result, the court granted relief to the petitioner, issuing notices to the respondents and staying further proceedings until the next hearing. The judgment emphasized the importance of jurisdictional clarity, adherence to prescribed formats, and careful consideration in issuing legal summons under the CGST Act, 2017. Case-Laws GST Wed, 28 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407173