2023 (4) TMI 1119

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....-<br>GST<br>HONOURABLE THE ACTING CHIEF JUSTICE CHAKRADHARI SHARAN SINGH AND HONOURABLE MR. JUSTICE MADHURESH PRASAD For the Petitioners : Mr. Ajay Kumar Rastogi, Sr. Advocate Mr.Alok Kumar Shahi, Advocate Mrs. Archana Sinha, Advocate For the Respondents : Mr.Anshuman Singh, Sr. Standing Counsel (CGST &CX) ORDER The petitioner claims to be a Members Club which was established in the ye....

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....nd a copy of the Balance Sheet, Profit & Loss Account and Form 26 AS for the Financial Years 2017-18, 2018-19, 2019-20, 2020-21 and 2021-22; and trial Balance Sheet for the Financial Year 2022-23. The petitioner has also been asked to produce copy of bank statements of the bank accounts related to the club from 01.07.2017 till date as per the said impugned summons. Mr. Ajay Kumar Rastogi, learn....

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....duce any document for the transactions prior to 01.01.2022. Learned counsel for the Union of India has, on the other hand, submitted that it is not apparent from the pleadings in the writ petition that the petitioner is registered under the CGST Act or Bihar Goods and Services Tax Act, 2017. Section 70 of the CGST Act, which confers upon the proper officer to summon any person, reads as unde....

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....to be necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. In view of the wide scope of Section 70 of the CGST Act, we are not inclined to interfere with the impugned summons. It will, however, be open to the petitioner to take a plea....