https://www.taxtmi.com/caselaws?id=798779 Proof of due service and receipt of summons is necessary before alleged non-compliance can support cognizance under the Bharatiya Nyaya Sanhita, 2023. For summons issued under the CGST Act, tracking records alone do not establish service or acknowledgment. Mere issuance therefore cannot demonstrate deliberate disobedience, evasion, or a prima facie case of wilful non-compliance. In the absence of evidence that the summons was duly served, refusal to take cognizance was sustained. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798779 Proof of due service and receipt of summons is necessary before alleged non-compliance can support cognizance under the Bharatiya Nyaya Sanhita, 2023. For summons issued under the CGST Act, tracking records alone do not establish service or acknowledgment. Mere issuance therefore cannot demonstrate deliberate disobedience, evasion, or a prima facie case of wilful non-compliance. In the absence of evidence that the summons was duly served, refusal to take cognizance was sustained. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798779