C O M M O N O R D E R

By this common order, both these Writ Petitions are being disposed of.

2. In these present Writ Petitions, the petitioners have challenged the impugned summon issued in Form PP calling upon the respective petitioners to furnish the following documents:- “1.Trading account, profit and loss account and balance sheet with schedules, Income Tax returns and audited statement in form 3CD of the Income Tax Act

1961.

2.Cash Book, Day book, Petty Cash Book, Bank Book, 3.Purchase account, Sales account, Consignment account, stock transfer account, Productions-cum-stock register/manufacturing account, 4.Input Tax Adjustment account, Input Tax on Capital Goods adjustment account, Purchase register, purchase return register, debit notes, 5.Sales register, sales return register, credit notes, stock book register, delivery notes register, transit pass account register, Ledgers, 6.Purchase invoices, Sales Invoices

7.Copy of Delivery challan in form JJ along with register

8.Registers maintained under CST Act viz Form No. 8, Form No. 8-A, Form No. 10, Form No. 12 and form No. 13 with respect of utilization of declaration forms received from the assessing authorities / issued through