Inquiry Officer should release the person producing such documents immediately thereafter without detaining him for recording any evidence.
Section 70 of the CGST Act —Summons – The respondent counsel submitted that that the Inquiry Officer requires the documents mentioned in the summons dated 7th January, 2021 but may require further documents on scrutinizing those documents. From the summons dated 7th January, 2021, three persons have been called to give evidence and/or produce documents or things as in Annexure –‘A’ to the said summons. It is not clear as to why the three persons are directed to be present at a time before the IO at Delhi apart from producing the documents amidst the pandemic. The investigation involved a classification dispute. The court observed that considering this issue, classification of the transaction has to be first ascertained.
Held that:- The Hon’ble High Court directed the petitioners to produce the documents mentioned in the summons. The IO shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately. The officer shall communicate to the petitioner as to whether any further documents are required to be produced. The Inquiry Officer shall not ask for personal presence of any of the officials of petitioner no.1 till the stage of production of documents continue. After this he will call the person or persons from the petitioner no.1 for recording of statement or evidence. Adjourned till March 15, 2021.
Inquiry Officer should release the person producing such documents immediately thereafter without detaining him for recording any evidence.
Section 70 of the CGST Act —Summons – The respondent counsel submitted that that the Inquiry Officer requires the documents mentioned in the summons dated 7th January, 2021 but may require further documents on scrutinizing those documents. From the summons dated 7th January, 2021, three persons have been called to give evidence and/or produce documents or things as in Annexure –‘A’ to the said summons. It is not clear as to why the three persons are directed to be present at a time before the IO at Delhi apart from producing the documents amidst the pandemic. The investigation involved a classification dispute. The court observed that considering this issue, classification of the transaction has to be first ascertained.
Held that:- The Hon’ble High Court directed the petitioners to produce the documents mentioned in the summons. The IO shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately. The officer shall communicate to the petitioner as to whether any further documents are required to be produced. The Inquiry Officer shall not ask for personal presence of any of the officials of petitioner no.1 till the stage of production of documents continue. After this he will call the person or persons from the petitioner no.1 for recording of statement or evidence. Adjourned till March 15, 2021.