TMI Blog2021 (2) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... should investigations be carried out for different quarters by different agencies? - fake input uax credit - issuance of fake invoices - HELD THAT:- This Court deems it fit to direct the petitioners to join the investigation till the next date of hearing before the respondent No.1 on notices being issued. In the meantime, no coercive action will be taken against the petitioners. List the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi Headquarter (in short DGGI HQ ), conducted a search on four premises of the petitioners and the petitioners were arrested for offences punishable under Section 69 read with Section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 (in short, CGST Act ) as per the order of the Additional Director General of GST Intelligence (Headquarter). 2. The allegations against the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners company at 307, Third Floor, Express Tower, Commercial Complex, Azadpur, North Delhi in respect of the GST evasion. A Panchnama was drawn up whereafter summons were issued to the petitioners on the same date to appear for 25th January, 2021. The grievance of the petitioners is that once investigation into the acts of the petitioners was carried out by DGGI, Headquarter, the entire gamut of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s i.e. M/s. Brilliant Metals Private Limited and M/s. Progressive Alloys India Private Limited have availed ₹15 Crores of ineligible Input Tax Credit from three firms namely M/s. Classic Metcraft Impex, M/s. Star Metal Enterprises and Relycare Metal Trading Pvt. Ltd. which firms were found to be fictitious as the office of M/s. Classic Metcraft Impex was an abandoned place and the addresses ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
