TMI Blog2020 (3) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... documents, it is directed that the Petitioner No. 2 will now appear before the Senior Intelligence Officer of the DGGSTI at Gurugram on 25 th March, 2020 at 11 a.m. He will be provided with the list of documents/ information that is required by the Respondents and Petitioner No.2 will cooperate in providing that information within a reasonable time to be provided to him by the Respondents. In order to ensure that there is strict compliance with the above directions, the Court lists the present petition for further hearing on 17 th April, 2020. - C. W. P. No. 7145 of 2020 - - - Dated:- 18-3-2020 - DR. S. MURALIDHAR and AVNEESH JHINGAN, JJ. Tarun Gulati , Senior Advocate with Surender Kumar and A. K. Babbar for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was disposed of on 18 th February, 2020, limiting the attachment to amounts which were lying to the credit of the Petitioner in its Cash Credit Accounts, at the time of freezing. 7. On the very next date i.e. 19th February, 2020 another summons was issued, this time to Mr. Rajeev Gupta, the Managing Director of Petitioner No.1, who is Petitioner No.2 herein. This led to a further Writ Petition being filed i.e. CWP No. 5762 of 2020 (O M), which came to be disposed of by this Court on 2nd March, 2020 by the following order :- This petition has been filed against impugned summon dated 19.02.2020 (Annexure P-7) to quash the impugned summon dated 06.02.2020 (Annexure P-8) being malafide and in violation of guidelines issued by respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present petition is that with the Petitioners being prepared to cooperate with the Respondents, there was no need for the Respondent to resort to an extreme step of conducting search and, that too, without following the due process under the Central Goods and Service Tax Act, 2017 and, in particular, Section 67 thereof, which requires that the proper officer, not below the rank of Joint Commissioner, pursuant to an inspection carried out under Section 67(2) to have reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place. 10. Mr. Tarun Gulati, learned Senior Counsel appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be unmindful of the need for investigation to proceed in accordance with law, for which purpose the cooperation of the Petitioners is essential. Notwithstanding that Petitioner No.2 may have earlier appeared pursuant to the summons issued and may have provided documents, it is directed that the Petitioner No. 2 will now appear before the Senior Intelligence Officer of the DGGSTI at Gurugram on 25 th March, 2020 at 11 a.m. He will be provided with the list of documents/ information that is required by the Respondents and Petitioner No.2 will cooperate in providing that information within a reasonable time to be provided to him by the Respondents. 15. In order to ensure that there is strict compliance with the above directions, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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