TaxTMI 
TaxTMI 
2022 (1) TMI 551
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....aring. 3. By this petition filed under Article 226 of the Constitution of India, the Petitioner prays for a writ of mandamus or any other writ as this Court deem appropriate so as to quash and set aside the summons issued to Ms. Tanuja Gomes and seeks direction to the Respondents to conduct an enquiry without initiating summons and interrogation unless found extremely necessary and only by due adherence of the law. 4. The Petitioner is a School of Music engaged in the business of recreational activities such as teaching music to school children and other enthusiasts either at its teaching centre or at a school. The Petitioner is registered under the Central Goods and Services Act 2017. The Petitioner received a communication dated 2 Decem....
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....oubt that the assessee can be summons only as a last resort and as far as practicable, details can be obtained from an assessee by way of an ordinary letter. It is submitted that all the documents are furnished as requisitioned by the Respondents. The summons cannot be issued to coerce and pressurize the Petitioner or its director. He submits that Ms. Tanuja Gomes is not personally familiar with the issue of exemption regarding payment of GST, she being a musician. 8. It is submitted by learned Counsel for the Petitioner that a Consultant of the Petitioner would remain present before the Respondents and would provide all details and the particulars as may be further requisitioned by the Respondents. He states that in the event of the Respo....
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....spondent No.3, we pass the following order :- : O r d e r : (a) The Respondents are directed to inform the Petitioner the list of further documents required to be produced by the Petitioner and other requisite queries to which, they seek clarifications from the Petitioner. Such list of documents along with queries shall be furnished to the Petitioner within one week from today. (b) The Consultants, M/s MGB & Co. of the Petitioner would furnish all the documents on behalf of the Petitioner and would furnish such details as per the requisitions as would be made by the Respondents, within the prescribed time or such period as may be extended by the Respondents. The said Consultant shall co-operate with the Respondents in furnishing the do....