SURESH BALKRISHNA JAJRA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard.

(2.) This petition has been filed by the petitioner seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner under Sec. 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act of 2017') issued by Respondent No. 3.

(3.) Though jurisdiction of the authority is not under challenge, nor the order is alleged to be issued in exercise of any malice, in fact, against any particular authority, the ground of challenge is that the petitioner is entitled to be represented through his authorised representative as provided under Sec. 116 of the Act of 2017.