High Court Upholds Officer's Authority to Summon Club Secretary u/s 70 of CGST Act for Document Production.

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....Jurisdiction of proper officer to issue summon - the Secretary of the club has been summoned under Section 70 of the Central Goods and Services Tax Act, 2017 to give evidence and produce documents including statement showing details of payment received under different heads/services - club services - HC refused to interfere with.....