Summons u/s 70 of Act 2017 must be contested in proceedings; petitioner must present objections in person. https://www.taxtmi.com/highlights?id=59094 Validity of summons issued - The validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein - It is, thus, incumbent upon the petitioner to appear before the competent officer and raise all points of objection - HC en-us Fri, 06 Aug 2021 22:16:37 +0530 Fri, 06 Aug 2021 22:16:37 +0530 TaxTMI RSS Generator Summons u/s 70 of Act 2017 must be contested in proceedings; petitioner must present objections in person. https://www.taxtmi.com/highlights?id=59094 Validity of summons issued - The validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein - It is, thus, incumbent upon the petitioner to appear before the competent officer and raise all points of objection - HC Highlights GST Fri, 06 Aug 2021 22:16:37 +0530 https://www.taxtmi.com/highlights?id=59094