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2023 (1) TMI 1361 - HC - GSTIrregular availment of input tax credit based upon fake and fraudulent invoices - Seeking for issuance of Writ of Mandamus in the nature of restraint order to respondent No. 3 to not to interfere with the liberty and peaceful life of the petitioner and not to issue further summons under the provisions of Section 41-A of Cr.P.C - HELD THAT:- No strong case is made out by the petitioner calling for interference to the summons issued as has been sought for. Nonetheless, from the materials placed, there appears to be documents which would reveal that the petitioner otherwise is a physically challenged person. Therefore, it would not be justified in the said circumstances expecting the petitioner to be subjected to interrogation on day-to-day basis which may cause great inconvenience and hardship to the petitioner. Considering the statement of the learned counsel for the Department that there are around 151 taxpayers who are said to have involved in availing fraudulent passing on input tax credits, the investigation may take some time. That of the 151 taxpayers, the petitioner being consultant of 122 tax payers, his presence for investigation also would be required in respect of each of the tax payers case is concerned. Petition disposed off.
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