TMI Blog2021 (2) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate which are the documents out of the said list that are not in their possession or control. The production of the documents may be by the Director/Controller of M/s. Akash Foods Products Pvt. Ltd. or through any other responsible officer of the petitioner no.1. The person who will produce the document shall be released after prima facie scrutiny of the documents on the date of production. The writ petition is adjourned till 31st March, 2021, with liberty to the parties to mention in case of any difficulty. - WPA 11423 of 2020 with CAN 1 of 2021 with CAN 2 of 2021 - - - Dated:- 2-2-2021 - Arindam Mukherjee , J. Mr. Amales Ray Mr. Sabhro Kanti Roy Chowdhury Ms. Mousumi Bhowal ... For the Petitioners Mr. Siddhartha L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Delhi office has been done by the said office only and no other Commissionerate can proceed in this regard. On perusal of the summons directing Ganpat Agarwal to appear before the CGST authorities on 2nd December, 2020 and the other dated 22nd December, 2020 asking Baijnath Mittal to appear before the CGST authorities on 22nd December, 2020, both issued under Section 70 of the CGST Act. It appears that the said Ganpat Agarwal and Baijnath Mittal were directed to provide evidence, tender statement and produce documents before the concerned Senior Intelligence Officers who are conducting an inquiry about evasion and/or non-payment of GST by M/s. Baba Lokenath Flour Mills Pvt. Ltd., M/s. Murshidabad Flour Mills Pvt. Ltd. and M/s. Akash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 70 of the CGST Act. The summons referred to hereinabove is in connection with the said inquiry. At this stage, the only order that can be passed is directing the petitioners to cooperate with the Inquiry Officer by producing the documents as required for the purpose of inquiry. The petitioners are directed to produce those documents in terms of the two summons mentioned hereinabove which are under the possession and control of the petitioners on 10th February, 2021 at 10 a.m. The petitioners should clearly indicate which are the documents out of the said list that are not in their possession or control. The production of the documents may be by the Director/Controller of M/s. Akash Foods Products Pvt. Ltd. or through any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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