Naman Goyal v. Directorate General of GST Intelligence
2023-09-25
ASHUTOSH SRIVASTAVA, PRITINKER DIWAKER
body2023
DigiLaw.ai
JUDGMENT 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 date of service of certified copy of the order of this Court 6. With the aforesaid observations, this writ petition is disposed of.