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2021 (2) TMI 688 - HC - GSTSummon Order - Initiation of inquiry under section 70 of the CGST Act, 2017 - 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:- It appears from the writ petition that a summons was issued under section 70 of the CGST Act to the petitioners on 7th December, 2020. A list of twelve documents have been provided to be produced by the petitioners. The said summons directed the petitioners to be present before the concerned officer on 16th December, 2020. The petitioners say that the petitioners had appeared before the concerned officer and produced the documents as enumerated in Annexure-A to the said summons. A further summons has been issued under section 70 of the CGST Act on 7th January, 2021. After going through the two lists, it appears that the documents are not in common and as such, a presumption is there that the documents which were asked to be produced by the summons dated 7th December, 2020 has been produced by the petitioner and only after considering the same further documents as mentioned in the summons dated 7th January, 2021 have been directed to be produced. It cannot be, therefore, at this stage, said that the petitioners are not co-operating in the inquiry - the learned advocate for the respondent nos. 3, 7 and 10 is, therefore directed to take instruction as to the basic documents apart from those already produced and asked to be produced which the officer concerned holding the inquiry under section 70 of CGST Act requires for the present to be produced by the petitioners for the inquiry. The Court requires this information for passing an appropriate order in the writ petition. Let this matter appear on 18th January, 2021, when the learned advocate for the respondent nos. 3, 7 and 10 shall apprise the Court about the list of the documents as stated herein.
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