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2023 (4) TMI 1119 - HC - GSTJurisdiction of proper officer to issue summon - Validity of summons issued - the Secretary of the club has been summoned under Section 70 of the Central Goods and Services Tax Act, 2017 to give evidence and produce documents including statement showing details of payment received under different heads/services - club services - principles of agency and principles of mutuality - HELD THAT:- It can be easily culled out from the plain reading of Section 70 of the CGST Act that it confers upon the proper officer the power to summon any person whose attendance is considered to be necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 - In view of the wide scope of Section 70 of the CGST Act, we are not inclined to interfere with the impugned summons. Application disposed off.
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