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    <title>PURCHASES FROM URP &amp; LAND RTC</title>
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    <description>The query challenges summonses requiring production of Land RTC records for purchases from unregistered persons, asserting that where GST is correctly accounted for the law does not obligate the taxable person to obtain or retain the seller&#039;s land records, and a taxable person cannot be compelled to produce documents it does not possess.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=117040</link>
      <description>The query challenges summonses requiring production of Land RTC records for purchases from unregistered persons, asserting that where GST is correctly accounted for the law does not obligate the taxable person to obtain or retain the seller&#039;s land records, and a taxable person cannot be compelled to produce documents it does not possess.</description>
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      <law>GST</law>
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