https://www.taxtmi.com/caselaws?id=437093 HC upheld the CGST summons against a Members Club, allowing the tax authority to request financial documents under Section 70. While maintaining the summons, the court permitted the club to present arguments about its tax liability prior to the 2022 amendment. The ruling provides the tax authority discretion to evaluate the club's tax status while respecting procedural fairness. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437093 HC upheld the CGST summons against a Members Club, allowing the tax authority to request financial documents under Section 70. While maintaining the summons, the court permitted the club to present arguments about its tax liability prior to the 2022 amendment. The ruling provides the tax authority discretion to evaluate the club's tax status while respecting procedural fairness. Case-Laws GST Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437093