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NAMAN GOYAL vs. THE DIRECTORATE GENERAL OF GST INTELLIGENCE AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA
Pet. Counsel
Fatma Khatoon
Res. Counsel
C.s.c.

Petitioner / Applicant

NAMAN GOYAL

Respondent THE DIRECTORATE GENERAL OF GST INTELLIGENCE AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 25, 2023
Order No.

Writ Tax No. - 1028 of 2023

Citation

2023(9) TAXREPLY 7997

Original Order
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ORDER

ORDER 1. Heard Ms. Fatma Khatoon, learned counsel for the petitioners and Shri Parv Agarwal, learned counsel for respondent Nos. 1 and 2. 2. By the impugned order dated 4.8.2023, summons under Section 70 of the Central Goods and Services Tax Act, 2017 have been issued requiring the petitioners to appear before the authority concerned for recording their statements. 3. Learned counsel for the petitioners submits that summons have been unnecessarily issued and petitioners have already submitted objections in that regard. 4. Shri Parv Agarwal, learned counsel for respondent Nos. 1 and 2 submits that summons under Section 70 of the Central Goods and Services Tax Act, 2017 have been issued for getting the statements of the petitioners recorded in an investigation that is being conducted. 5. In our opinion, the petitioners may comply with the summons and get the statements recorded before the authority concerned. Let, this exercise be done within three weeks from the d....

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