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2021 (2) TMI 689 - HC - GSTSummon Order - seeking to take instruction as to the basic documents required by the Inquiry Officer, who is holding an inquiry u/s 70 - petitioners allege that they are co-operating with the CGST Authorities in the inquiry yet, they are being harassed being summoned to New Delhi and kept waiting for hours amidst the pandemic - HELD THAT:- Considering this nature of dispute an enquiry proceedings is conducted by the CGST Authorities by issuing summons under Section 70 of the 2017 Act. It appears that in the enquiry the classification of the transaction has to be first ascertained. In order to ascertain this the documents and records of the petitioner no.1 is required initially. The corroborating evidence or statement from the officers of the petitioner no.1 is then required. After ascertaining the rate of the tax applicable in terms of the classification, the quantum has to be ascertained on the basis of the value of the transaction undertaken. For this, the books of the petitioner no.1 are required initially and after scrutiny if any discrepancies are found the corroborative statements and evidence is required. CGST Authorities have already issued two summons, one dated 7th December, 2020 and the other dated 7th January, 2021. In Annexure –‘A’ to the summons dated 7th December, 2020 a list of documents required to be produced by the petitioners on 16th December, 2020 is mentioned - The petitioners are, therefor, directed to produce the documents mentioned in Annexure –‘A’ to the summons dated 7th January, 2021 on 29th January, 2021 at 11.00 a.m. at the place notified in the summons through a proper officer. The officer holding the enquiry shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately thereafter without detaining him for recording any evidence. The officer shall make a full study of the documents so produced on 29th January, 2021 and shall communicate to the petitioner as to whether any further documents are required to be produced - Petitioners shall be bound to produce such documents which may further be asked for, provided the same are in their possession on the date and time that may be specified by the Inquiry Officer. Let the writ petition be adjourned till March 15, 2021 with liberty to the parties to mention in case of any difficulty.
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