TMI Blog2021 (5) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... 15430/2021 - - - Dated:- 28-4-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. J.K.Mittal, Advocate with Ms. Respondents Through: Ms. Venus Mehrotra, Advocate for respondent nos. 2 and 3. Ms.Sukriti Ghai, Advocate for respondent no.4.Ms. Shruti Shivkumar, Advocate for respondent no.1. O R D E R [Court hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner, Ward 55, Zone 3, Delhi, whereas show cause notice dated 25.01.2021 was issued by Sales Tax Officer, Class II/AVATO, Ward 55, Zone 3, Delhi. 2.3 Mr. Mittal says that the petitioner, qua the financial year 2017-2018 paid the tax on 30.01.2020, and likewise paid the interest in and about 30.11.2020; as quantified in the show cause notices referred to above. 2.4 Mr. Mittal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1), xxx xxx xxx (b) where a proper officer under the State Goods and Services Tax Act or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the sake of convenience, the exact words used in the impugned summons are set forth hereafter [Page 71 of the electronic paper book]: You would not leave the office without completion of the inquiry or without my permission or till the inquiry/ case is adjourned 7. It is further contended by Mr. Mittal that the impugned summon has been issued without application of mind as it adverts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice on behalf of respondent no. 1. 10.2 Counter-affidavits will be filed within 4 weeks. Rejoinder thereto, if any, will be filed before the next date of hearing. 11. List the matter on 20.07.2021. 12. In the meanwhile, there will be a stay on further proceedings, which respondent nos. 2 and 3 may intend to carry out, pursuant to the impugned summons dated 30.03.2021. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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