WHEREAS an inquiry into the availment and utilization of Input Tax Credit (ITC) by the Taxpayer for the Financial Year 2025-26 is being conducted by the officers of this office;
AND WHEREAS the returns for the said period stand filed under the digital signature of the person authorised to file returns on behalf of the Taxpayer, and the books of accounts, registers and other records pertaining to the said period are maintained under the custody of the person responsible for the day-to-day financial affairs of the Taxpayer;
AND WHEREAS I have reasons to believe that the said person is in possession of facts, documents and things which are relevant to the above-said inquiry;
NOW, THEREFORE, in exercise of powers vested in me under Section 70 of the Central Goods and Services Tax Act, 2017, I do hereby summon you to appear before me in person or by an authorised agent, duly armed with an authority letter, or through video conferencing, on the date and time as intimated in the document referred to hereinafter, at Room No. 202, 2nd Floor, Wing No. 6, West Block No. 8, Sector 1, R.K. Puram, New Delhi – 110066, to give evidence and/or to produce the documents listed therein.