Issuance of Summons to Firms/Companies

When dealing with business entities that are non-individuals, the taxable person can be any entity as defined in section 2(84) of the CGST Act, 2017. This includes:

• (a) A Hindu Undivided Family;
• (b) A company;
• (c) A firm;
• (d) A Limited Liability Partnership;
• (e) An association of persons or a body of individuals, whether incorporated or not, in
• India or outside India;
• (f) Any corporation established by or under any Central Act, State Act, or Provincial

Act, or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013;

• (g) Any body corporate incorporated by or under the laws of a country outside India;
• (h) A co-operative society registered under any law relating to co-operative societies;
• (i) A local authority;
• (j) Central Government or a State Government;
• (k) A society as defined under the Societies Registration Act, 1860;
• (l) A trust; and
• (m) Every artificial juridical person, not falling within any of the above.

Since these entities are non-individuals and artificial/legal persons, they cannot be present in person. Therefore, they must be represented by an authorized representative, who could be one of the following:

• (a) Managing director/whole time director/executive director
• (b) Any director
• (c) Partner
• (d) Designated partner
• (e) Key managerial personnel - CEO/CFO/company secretary, etc.
• (f) Trustee/Secretary/President, etc., in the case of other enterprises.