9911796707
TMI Blog2023 (4) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... r officer to issue summon - Validity of summons issued - 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 - principles of agency and principles of mutuality - HELD THAT:- It can be easily culled ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Sr. Standing Counsel (CGST CX) ORDER The petitioner claims to be a Members Club which was established in the year 1865. It is the petitioner's case that it provides its members all usual privileges, advantages, conveniences accommodation of a club. The petitioner and its members operated on the principles of agency and the club has its relationship with its individual members base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk accounts related to the club from 01.07.2017 till date as per the said impugned summons. Mr. Ajay Kumar Rastogi, learned Senior Counsel appearing on behalf of the petitioner has submitted that as the club operates on the principles of agency and having its relationship with the individual members based on the principle of mutuality, the CGST Act was not applicable to it till the CGST Act was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Act, 2017. Section 70 of the CGST Act, which confers upon the proper officer to summon any person, reads as under:- 70. Power to summon persons to give evidence and produce documents.- (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are not inclined to interfere with the impugned summons. It will, however, be open to the petitioner to take a plea before the proper officer under Section 70 of the CGST Act while responding to the summons that the club does not have any tax liability under the CGST Act prior to the amendment introduced in the CGST Act with effect from 01.01.2022 with the insertion of Clause (aa) to Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
