GST Summons Are For Inquiry, Not Custody: Bombay High Court

The Bombay High Court clarified that summons under Section 70 are meant for inquiry and statement recording, not detention, resolving long-standing confusion in GST investigations. It further ruled that no seven-day prior notice is required before issuing such summons.

Uploading Hearing Dates on GST Portal Isn’t ‘Valid Service’: Allahabad High Court To Tax Authorities

The Allahabad High Court ruled that merely uploading hearing dates on the GST portal does not constitute valid service without proof of communication to the assessee. The Court rejected inquiries into emails, filters, or deletions as impractical in proceedings.