TMI Blog2021 (11) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... t at the time of the investigation and therefore, such Form GST DRC-01 was issued, we are of the view that ends of justice would be met if an opportunity is given to the petitioner tax payer to appear before the respondent Joint Commissioner of State Taxes, Guwahati with all relevant materials that he may desire to rely upon and satisfy the authorities in their investigation pursuant to the earlier summons dated 10.09.2021. The reasoned order to be passed shall prevail and till such reasoned order is passed, the Form GST DRC-01 both dated 08.10.2021 shall be kept in abeyance. In the event, the reasoned order goes in favour of the petitioner it has to be understood that the said Form of GST DRC-01 will no longer remain effective and in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AUTPJ2296G1Z3 18ALPPG5591G3ZM 06ALPPG5591G1ZT 18AOKPR5864B1ZM it has been reported in print and electronic media that these taxpayers are involved in bill trading and passing on fake ITC without movement of actual goods therefore ITC claimed from these firms by the taxpayer are sought to be reversed with levy of interest and penalty as per Assam GST Act 2017 4. A reading of the brief facts contained in the two communications indicates that the notice in the Form GST DRC-01 was issued against the petitioner which is a form under Rule 142(1)(a) of the AGST Rules. 5. It is the contention of the petitioners that firstly the notice could not have been issued on the basis of certain report in print and electronic media to that extent Dr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defer the investigation up to 30.09.2021 was agreed upon but however the petitioner taxpayer failed to appear on 30.09.2021. On the other hand, Dr. A. Saraf, learned senior counsel for the petitioner upon instruction has made a statement that the petitioner was ready with all relevant materials on 23.09.2021 itself to satisfy the authorities as regards their investigation. But on the said date, the required procedure could not take place. 9. Be that as it may, without taking note of the discordant views, we have to understand that in the aforesaid circumstance that the Form GST DRC-01 issued against the petitioner by the respondent authorities on the premises that in the investigation the petitioner had not satisfied the authorities as r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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