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2020 (1) TMI 172

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..... O. Counsel for the petitioners submits that petitioners will produce all the documents necessary for the purpose of enquiry. List on 27.3.2020. - W.P.(CRL) 3447/2019 & 42374-75/2019 - - - Dated:- 10-12-2019 - MR. RAJNISH BHATNAGAR J. Petitioner Through: Mr. Abhishek Rastogi and Mr. Nikhul Jain, Advs. Respondents Through: Mr. Sanjeev Uniyal and Mr. Dhawal Uniyal, .....

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..... II. Issue appropriate writs/orders quashing the Order of Seizure passed under Rule 139 (2) of the CGST Rules, 2017 dated 7 September 2019 (Annexure P-2) and all consequential proceedings arising therefrom on account of them being wholly illegal, arbitrary and unconstitutional; III. Issue appropriate writs/orders quashing summons notices dated 15 November 2019, 25 November 20 .....

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..... alleged offence(s) committed by the petitioner which could be brought under Section 132 of the CGST Act without seeking order of the Magistrate as per Section 155 of Cr.P.C. to be null and void-abinitio and/or in the alternative, holding the investigation into the cognizable offences under CGST Act without recording the FIR and following the procedure prescribed under Sections 154, 156, 157, and .....

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