TMI Blog2021 (3) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... is no good ground much less any legal ground to question the legality and validity of a summons issued under Section 70 of the Act, 2017. As such, as on date, both the writ applications could be said to have become infructuous. However, both the learned counsel vociferously submitted that the writ applicants have deposited a huge amount with the department and the adjudication with regard to their liability is yet to take place, and therefore, the interim protection earlier granted by this Court should continue till everything is finalized. We are not inclined to extend the protection any further. Mr. Divyeshvar would submit that the department does not require the presence of the writ applicants any further. The department would like t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 28.5.2019, 31.5.2019, 12.6.2019 and 14.6.2019 and any subsequent summons which may be issued by respondent no.2 under Section 70 of the Central GST Act, 2017. (B) Pension hearing and final disposal of the present petition, Your Lordships may be pleased to stay the operation and implementation of summons dated 9.5.2019, 13.5.2019, 17.5.2019, 28.5.2019, 31.5.2019, 12.6.2019 and 14.6.2019 issued by respondent no.2 under Section 70 of the Central GST Act, 2017. (C) An ex parte ad interim relief in terms of prayer (B) above may kindly be granted including suitable protection against any coercive actions that may be made by the respondents. (D) Such other and further reliefs as may be deemed just and necessary in the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel appearing for the writ applicant of the connected writ application and Mr. Parth Divyeshvar, the learned Standing Counsel appearing for the respondents. 7 Mr. Divyeshvar invited the attention of this Court to few relevant averments made in the affidavit in reply filed on behalf of the respondents, more particularly, the observations in para 11. The relevant observations read thus: Finally, Hon'ble Court may also refer its own oral order dated 17/07/2019 of this present application, wherein it was directed that: 4.00 In the meantime, the writ applicant shall appear before the concerned authority and make good his stance as regards discharge of the entire liability towards the tax. The copy of abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submit the remaining sales and purchase invoices. In response to above summon dated 08/01/2010, Shri Dhirendra Singh appeared on 13/01/2020 before the department and this time, Shri Dhirendra Singh could not produce the requisite documents for the purpose of investigation / to arrive at final GST liability evaded by M/s Manpasand Beverages Ltd. Non submission of documents non cooperative nature is hampering the ongoing investigations. Therefore, it appears that Shri Dhirendra Singh knowingly flouted the directions of Hon ble High Court of Gujarat and failed to comply with direction imparted by the Hon ble High court vide order dated 17/07/2019. M/s Manpasand Beverages Ltd, Sh. Abhishek Singh, MD, Sh.Harshvardhan Singh son of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt has sent all three accused under the judicial custody. Thereafter Bail Applications f led by all three persons have been dismissed by the Hon ble Court of CJM, Vadodara vide order dated 29/05/2019 and by the Hon'ble Sessions Court, Vadodara vide order dated 06/07/2019 after going through the facts and evidences produced by the CGST department in the matter. 8. Thus, it appears that the writ applicant appeared before the respondent No.2 in response to the summons issued to him under Section 70 of the Act under the protection of this Court. He was interrogated by the respondent No.2. Later, once again, a summons was issued on 8th January 2020 to the writ applicant and in response to the said summons, the writ applicant appeared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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