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2022 (2) TMI 189 - DSC - GSTInput tax credit - applicant has apprehension that he might be apprehended in a false case - Section 70 of the CGST Act - HELD THAT:- In the facts and circumstances of the case, taking note of the role of the applicant and the fact that as of now the department itself is not having any material against the present applicant nor anything to show his involvement into the alleged offence, read in the light of the order passed by the Hon'ble High Court, in SAURAV GUPTA VERSUS CGST (DELHI EAST) [2021 (6) TMI 82 - DELHI HIGH COURT], it is hereby directed that if the respondent authority decides to proceed under Section 69 of the CGST Act and take coercive action against the applicant in the present case, a seven days advance notice shall be served upon the applicant, subject to the condition that he shall appear and join the investigation as and when directed to do so and provide all the necessary information and documents. Application disposed off.
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