Assessee can seek extension or shelter of Court if unreasonably short time granted in summons: HC

S.K. Metal v. Assistant Commissioner, Jaipur – [2022] 135 taxmann.com 260 (Rajasthan)

Short Overview of the case:

The Competent Authority issued summons under section 70 of CGST Act on assessee. The assessee filed writ petition challenging constitutionality of section 70.

It submitted that this scheme of Section 70 was in violation of the principle of separation of powers.

It also submitted that the Competent Authority issued a summons without indicating the nature of enquiry being conducted against it.

The Honorable High Court observed that provision of section 70 empowers proper officers to summon a person to give evidence or to produce evidence that controls such exercise of powers.

Such powers are not in any manner beyond the competence of the legislature or opposed to any of fundamental rights or other provisions of the constitution of India.

However, if summon in a particular case would grant unreasonably short time which in any case would be impossible for noticee to comply with, it would always be open for aggrieved persons to seek extension from Authority or to take a shelter of Court proceedings.