TMI Blog2020 (9) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondents appearing on advance notice though has sought to contend by reading of Rule 129(2) that the proceedings still are at the stage thereof and the stage of issuance of notice under Rule 129(3) has not reached but prima facie it does not appear to be correct inasmuch as Rule 129(1) as well as Rule 129(2) use the word 'investigation' and Rule 129(3) provides that, before initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W AND HON'BLE MS. JUSTICE ASHA MENON Petitioner Through: Mr. Ramesh Singh, Ms. Monisha Handa and Mr. Mohit D. Ram, Advs. Respondents Through: Mr. Ravi Prakash, Mr. Farmaan Ali and Mr. Mohammad Shahan Ulla, Advs. O R D E R [VIA VIDEO CONFERENCING] CM No.23464/2020 (for exemption from filing certified copies and typed copies of certain annexures) 1. Allowed, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsels have been heard at length and it prima facie appears that at this stage this Court is concerned only with the grievance of the petitioner that the notice dated 7th February, 2020 issued by the respondent No.2 DG to the petitioner is not in compliance with Rule 129(3)(a) (b) of the Central Goods and Services Tax Rules, 2017. 5. It is the contention of the counsel for the petitioner tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with respect to which investigation is sought to be initiated, are the goods and services, particulars whereof are contained in the statement forwarded by the respondent No.1 NAPA to the respondent No.3 Standing Committee vide emails dated 16th July, 2018 and 14th August, 2018. 7. The counsel for the respondents appearing on advance notice though has sought to contend by reading of Rule 129(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G to respondent No.1 NAPA or if respondent No.1 NAPA initiates any proceedings against the petitioner or may be, even after the order, if any of respondent No.1 NAPA. 9. Issue notice limited to the aforesaid confines. 10. Notice is accepted by the counsel for the respondents who states that on the aforesaid limited aspect, he will obtain instructions within three days. 11. List on 30th Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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