9911796707
TMI Blog2021 (2) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent nos.3, 7 and 10 to take instruction as to the basic documents required by the Inquiry Officer, who is holding an inquiry under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) apart from those documents which have been called for by the summons dated 7th December, 2020 and 7th January, 2021. The advocate for the respondent nos.3, 7 and 10 submits that the Inquiry Officer for the time being requires the documents mentioned in the summons dated 7th January, 2021 but may require further documents on scrutinizing those documents. On a perusal of the summons dated 7th December, 2020 it will appear that Abhay Ajitsaria was summoned on 16th December, 2020 to give evidence and tender h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue the tax leviable is Nil or 0%. If the value of the sale is more than 25% then the aggregate tax rate will be 5% comprising of 2.5% for CGS and 2.5% for SGST. SGST Authority has classified the transaction in a manner that it applies 5% rate. According to the Central Goods and Services Tax Authorities (CGST Authorities), the applicable rate is 18% as it comes under Entry No.26, Heading 9988 manufacturing services on physical inputs if the major component of the transaction is only manufacturing of Notification 11/2017. Considering this nature of dispute an enquiry proceedings is conducted by the CGST Authorities by issuing summons under Section 70 of the 2017 Act. It appears that in the enquiry the classification of the transaction has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mons through a proper officer. The officer holding the enquiry shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately thereafter without detaining him for recording any evidence. The officer shall make a full study of the documents so produced on 29th January, 2021 and shall communicate to the petitioner as to whether any further documents are required to be produced. The petitioners shall be bound to produce such documents which may further be asked for, provided the same are in their possession on the date and time that may be specified by the Inquiry Officer. The Inquiry Officer shall not ask for personal presence of any of the officials of petitioner no.1 till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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