Dated 22nd April, 2022
The Petitioner contended that unless it is absolutely imperative petitioner should be allowed to appear through authorised representative for replying to various queries.
The court relied on decision of the Supreme Court in the case of Paramvir Singh Saini Vs. Baljit Singh & Others (2021) 1 SCC 184, in which it was observed that even in the matter of issuance of summons under Section 70 of the CGST Act for personal appearance and recording of statement, a procedure has to be followed.
The writ was disposed off and it was held that authorized representative cannot appear on behalf of person summoned.
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Twenty years of experience in tax practice. Specialist in structuring & planning and tax optimization under indirect tax. Lead eastern India indirect tax practice of Ernst & Young in past.