📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗲𝗿𝘀𝗼𝗻𝗮𝗹 𝗛𝗮𝗿𝗱𝘀𝗵𝗶𝗽𝘀 𝗡𝗼𝘁 𝗚𝗿𝗼𝘂𝗻𝗱𝘀 𝗳𝗼𝗿 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗳𝗿𝗼𝗺 𝗚𝗦𝗧 𝗦𝘂𝗺𝗺𝗼𝗻𝘀 📢 The court ruled, "Your wife's illness cannot excuse you from appearing before the GST Authority." 🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: 𝗡𝗲𝗲𝗿𝗮𝗷 𝗝𝗮𝗶𝗻 𝘃𝘀 𝗨𝗻𝗶𝗼𝗻 𝗼𝗳 𝗜𝗻𝗱𝗶𝗮 𝗖𝗼𝘂𝗿𝘁: Patna High Court 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: Civil Writ Jurisdiction Case No. 7599 of 2023 𝗗𝗮𝘁𝗲: 10-Oct-2023

𝗜𝘀𝘀𝘂𝗲: Mr. Neeraj Jain received supplies from M/s Vedam Enterprises, a Maharashtra-registered entity under the Central Tax Authority, whose registration was found to be fictitious. Additionally, Mr. Jain made supplies to M/s Arti Plastics, registered in Bihar with the State Tax Authority. Consequently, Mr. Jain was summoned by both authorities, prompting him to raise concerns about the powers to summon under Section 6 of the GST Laws.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The court dismissed Mr. Jain’s claim that his wife's illness justified his non-appearance before the GST authorities, affirming that personal hardships do not override legal obligations under the GST Act.

📜 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀: This ruling reinforces that compliance with GST summons is mandatory, regardless of personal hardships, ensuring strict adherence to GST regulatory processes. 𝗧𝗲𝗮𝗺 𝗚𝗦𝗧𝗽𝗮𝗻𝗮𝗰𝗲𝗮 📞 7503031378