
GST IT TDS Tax Update
February 19, 2025 at 06:02 AM
*Notice issued to a revenue officer for contempt due to arresting assessee without waiting for compliance of summons: HC*
THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF
*Mishal J Shah HUF Vs State of Maharashtra*, decided on 20-12-2024
👉 *Issue:-*
✔️ _Is it correct that the revenue officer can arrest the assessee without waiting for compliance of the summons?_
👉 *The Hon'ble High Court Judgement:-*
✔️ _Arresting the assessee without waiting for compliance of summons issued to him for his appearance might interfere with the administration of justice and Contempt of Court; notice was to be issued to the revenue officer._