Court Upholds Validity of Summons; Petitioner Must Cooperate with Investigation and Appear Before GST Authority for Desealing Premises.

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Full Text of the Document

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....Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner is duty bound to cooperate in the proceedings for investigation and no case is made out for quashing of the summons. - In order to facilitate both the process of desealing of the premises as well as continuance of the investigation, let the petitioner appear before the GST authority on stipulated date - HC....