TMI Blog2021 (2) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 is engaged in composite supply as defined in section 2(30) of the CGST Act while transacting with State of West Bengal for Public Distribution System (in short, PDS) and is liable to pay tax @ 5% while the CGST Authorities are alleging that the petitioners are liable to pay tax @ 18%. CGST Authorities, therefor, has initiated the inquiry under section 70 of the CGST Act, 2017. The 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. On behalf of CGST Authorities this allegation is denied. It is submitted that the officer concerned is empowered to conduct an inquiry and has the powers to summon for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Owing to the pandemic it is to be seen whether the personal appearance of petitioner no.2 can be minimized at this stage by only directing production of the documents at the first stage and only after scrutiny of the documents produced or further documents that may be required to be produced the petitioner no.2 be asked to be present for recording of the statement. The learned advocate for the respondent nos. 3, 7 and 10 is, therefor, directed to take instruction as to the basic documents apart from tho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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