2022 (4) TMI 1024

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....Heard. This petition has been filed by the petitioner seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act of 2017') issued by Respondent No. 3. Though jurisdiction of the authority is not under challenge, nor the order is alleged to be issued in exercise of any malice, in fact, against any particular authority, the ground of challenge is that the petitioner is entitled to be represented through his authorised representative as provided under Section 116 of the Act of 2017. The other submission of learned counsel for the petitioner is that in view of clarification under FAQs, the peti....

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.... relief. The argument of learned counsel for the petitioner that the petitioner is entitled to be represented through his representative in view of the provisions contained in Section 116 of the Act of 2017 is not acceptable in law because the provisions under Section 116 of the Act of 2017 will not be applicable when a person is required under the Act to appear personally for examination on oath or affirmation. This is clear from the language of the provisions itself as contained in sub-section (1) thereof, which is reproduced herein as under: "116. Appearance by authorised representative.-(1) Any person who is entitled or required to appear before an officer appointed under this Act or the Appellate Authority or the Appellate Tri....

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....lity, is a matter of consideration of the concerned authority and not for the Court. It would be open for the petitioner to move such application of limited nature before the authority, if for any unavoidable reason, he is unable to appear on a particular date. Before parting with the case, this Court, taking note of the directions issued by Their Lordships in the Hon'ble Supreme Court in the case of Paramvir Singh Saini Vs. Baljit Singh & Others (2021) 1 SCC 184, would observe that even in the matter of issuance of summons under Section 70 of the Act of 2017 for personal appearance and recording of statement, certain procedure has to be followed as stated therein. All such procedure as laid down therein will have to be followed by the r....