TMI Blog2020 (12) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... anted the permission to search the business premises of the writ applicant on the basis of his reasonable belief - HELD THAT:- Let Notice be issued to the respondents, returnable on 11th January 2021. Till the next date of hearing, the respondents Nos.2 and 6 respectively shall not take any coercive action against the writ applicant. Mr. Chetan Pandya, the learned counsel on record appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a proprietary concern running in the name of M/s. S. H. Exports having its office and place of business at New Delhi. It is pointed out that the proprietary firm has been registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short, the CGST Act, 2017 ) at Delhi and is under the jurisdictional control of the Central Excise and Service Tax, Central Tax Delhi South. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer under the provisions of the CGST Act, 2017 is the Joint Commissioner, Central GST, Delhi South Commissionerate, who not only issued summons to the writ applicant under Section 70 of the CGST Act, 2017, but also granted the permission to search the business premises of the writ applicant on the basis of his reasonable belief. In such circumstances, according to the learned counsel, the Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel appearing for the writ applicant is with regard to the jurisdiction of the Directorate General of Goods and Services Tax Intelligence, Zonal Unit, Ahmedabad. 5 Let Notice be issued to the respondents, returnable on 11th January 2021. Till the next date of hearing, the respondents Nos.2 and 6 respectively shall not take any coercive action against the writ applicant. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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