DGGI issuing summons u\s 70 from multiple locations.

[SANJEEV AGGARWAL]

Ours is steel industry based in Punjab using scrap as raw material which is sourced from multiple locations all over North India. Although adequate safeguards are taken while procuring scrap but supplier's supplier are often found to be non existent. Both DGGI & State Gst are over jealously summoning from multiple locations like Faridabad, Gurgaon, Delhi, Meerut, Aligarh etc u/s 70 to end users like us and asking us to submit all records from 01/07/2017 onwards till date. One such notice was challenged in DHC but DGGI withdrew its notice. In my view such notice asking for such voluminous information\documents is vague & the information demanded should be party specific. My specific query is whether we can demand investigation to be transferred to our city & whether such vague notices should be skipped. We have no problem in adhering to party specific querries.

[KASTURI SETHI]

Yes. You can make request for transfer of investigation. Ground should be genuine, reasonable and based on documentary evidence.

[Ganeshan Kalyani]

I agree with the views of Sri Kasturi Sir.

AI Summary

Steel Industry Challenges Broad Record Requests Under Section 70 by GST Authorities; Seeks Investigation Transfer and Clarity. A steel industry in Punjab, sourcing scrap from various locations in North India, faces multiple summons under Section 70 from the Directorate General of GST Intelligence (DGGI) and State GST authorities. These summonses, issued from locations like Faridabad and Delhi, demand extensive records from July 2017 onwards. One notice was contested in the Delhi High Court and subsequently withdrawn by DGGI. The industry questions the validity of such broad requests and seeks advice on transferring investigations to their city and whether to ignore vague notices. Responses suggest requesting a transfer if justified with evidence.