2023 (8) TMI 1302 - SCH - GST

Non-production of relevant documents, pursuant to summons issued - HELD THAT - The appellants are bound to produce the relevant documents in their custody. Accordingly, the order dated 26th October, 2021 is made absolute, subject to the compliance with the directions contained in the order dated 17th July, 2023. Appeal allowed.

Summary

The Supreme Court granted leave in the case. The appellants were protected since October 26, 2021, with no misuse reported. The respondents argued that the appellants were not producing relevant documents despite summons. The appellants were directed to comply with the order dated July 17, 2023. The appeals were allowed.