Inquiry Pending for 5 years due to Non-appearance for Summons u/s 70 of CGST Act: Supreme Court grants Opportunity to Appear before Concerned Authorities [Read Judgment]

Inquiry Pending - Non-appearance for Summons- CGST Act - Supreme Court grants Opportunity to Appear - Concerned Authorities - TAXSCAN

A Division Bench comprising Justice J.B. Pardiwala and Justice Prashant Kumar Mishra of the Supreme Court ruled granted one more opportunity to the respondent-assessee to appear before the concerned authorities for the interrogation. The bench observed that though the inquiry was pending for 5 years due to non-appearance for the summons issued under Section 70…

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