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

Summons under section 70: taxpayer may request transfer of investigation and insist on party specific record demands. Affected taxpayers receiving multi location, voluminous summons under section 70 may request transfer of the investigation to their city; transfer requests must rest on genuine, reasonable grounds supported by documentary evidence. Taxpayers should press for party specific queries and records and may challenge vague or overbroad summonses while complying with targeted investigatory demands.