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    <title>2024 (5) TMI 1032 - MADRAS HIGH COURT</title>
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    <description>HC examined a challenge to a GST summons u/s 70 of CGST Act. Despite petitioner&#039;s complaints against an officer, HC found no exceptional circumstances to quash the summons. Court directed petitioner to respond to the summons, noting the officer in question had been transferred. Petition was disposed of, allowing participation in proceedings without imposing costs.</description>
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      <description>HC examined a challenge to a GST summons u/s 70 of CGST Act. Despite petitioner&#039;s complaints against an officer, HC found no exceptional circumstances to quash the summons. Court directed petitioner to respond to the summons, noting the officer in question had been transferred. Petition was disposed of, allowing participation in proceedings without imposing costs.</description>
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