Summons under section 70

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A summon is issued by Superintendent CGST for apparence in person in DELHI to give statement and submit documents for an ongoing enquiry to a firm who is registered and doing business in KARNATAKA. My question is can they summon for a personal appearance in Delhi? When Section 70 of CGST says the summons should be as per provisions of the Code of Civil Procedure, 1908.
And Code of Civil Procedure, 1908. Order V rule 4 says

“No party shall be Ordered to appear in person unless he resides?

(a) within the local limits of the Court’s ordinary original jurisdiction, or

(b) without such limits but at place less than fifty or (where there is railway steamer communication or other established public conveyance for five-sixths ( the distance between the place where he resides and the place where the Court situate) less than two hundred miles distance from the Court-house.

Additional information
1. The assessee does not have any registration outside the state of Karnataka
2. The assessee has never made any supplies outside the state of Karnataka.
Regards

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GST - Others sneha003 2 weeks 0 Answers 16 views 0

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