9911796707
TMI Blog2021 (2) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Mr. Somnath Ganguli, Ms. Manasi Mukherjee For the State : Mr. Kishore Datta, Ld. AG, Mr. Abhratosh Majuder, Ld. AAG, Mr. S. Mukherjee, Mr. D. Ghosh For the CGST : Mr. Rajashree Venket Kundalia ORDER The supplementary affidavits respectively affirmed on 11th January, 2021 and 13th January, 2021, are taken on record. In this writ petition the petitioners have challenged the action t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 production of evidence and for recording the statement. On behalf of the State it is submitted that from whichever angle the transaction is scrutinized for composite supply as in the case of the petitioner the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h January, 2021, a list of eight documents have been given for being produced by the petitioners. The said summons dated 7th January, 2021 also directs the petitioners to appear before the officer concerned on 29th 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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