https://www.taxtmi.com/caselaws?id=417833 Section 70 of the Rajasthan GST Act was upheld because the power to summon persons and require documents is circumscribed by objective necessity, must be exercised in the manner of civil-court summons, and is reinforced by the statutory deeming of a judicial proceeding. The constitutional challenge therefore failed. The challenge to the particular summons also failed because the notice identified the documents required, and a short time to appear did not by itself warrant interference absent shown prejudice or impossibility of compliance. en-us Tue, 25 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417833 Section 70 of the Rajasthan GST Act was upheld because the power to summon persons and require documents is circumscribed by objective necessity, must be exercised in the manner of civil-court summons, and is reinforced by the statutory deeming of a judicial proceeding. The constitutional challenge therefore failed. The challenge to the particular summons also failed because the notice identified the documents required, and a short time to appear did not by itself warrant interference absent shown prejudice or impossibility of compliance. Case-Laws GST Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417833