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2023 (10) TMI 935 - PATNA HIGH COURTIssuance of summons for procuring the presence of the noticee as a witness in the proceedings initiated - HELD THAT:- As has been held by the Division Bench of the High Court of Delhi [2022 (1) TMI 554 - DELHI HIGH COURT], Section 6 of SGST or UGST Act or the Circular does not reckon all situations, which would arise in the course of an investigation. As has been rightly pointed out by the learned ASG and the learned Government Advocate in the present case, the investigation is not against the petitioner herein. The investigation by the State Tax Authority in Maharashtra is against one M/s. Vedam Enterprises, who is an assessee within the State of Maharashtra, whose registration has been found to be fictitious. The investigation initiated by the State Tax Authority within Bihar, at Patna is with respect to an assessee M/s. Arti Plastics, who is registered within the State of Bihar. The investigation reveals that both the said assessees, one registered in Maharashtra and the other in Bihar had dealings between themselves, based on which input tax credit was claimed by the assessee in Bihar. There are absolutely no application of the Section 6(2)(b) or the Circular and the petitioner should appear before the respective tax authorities, pursuant to the summons issued under Section 70 of the respective enactments. Considering the totality of the circumstances the State Tax authority within the State of Maharashtra are directed to issue a notice for appearance some time in the month of December, 2023 and the State Tax Authority in Patna to issue a notice some time in the month of November, 2023. If any documents are requisitioned, the petitioner would be entitled to produce it before the authority, who first requisitions it and such authority shall enable authenticated copies to be issued, at the expense of the petitioner, for production before the other authority, if so required. Petition dismissed.
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