TMI Blog2022 (2) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... icant nor anything to show his involvement into the alleged offence, read in the light of the order passed by the Hon'ble High Court, in SAURAV GUPTA VERSUS CGST (DELHI EAST) [ 2021 (6) TMI 82 - DELHI HIGH COURT] , it is hereby directed that if the respondent authority decides to proceed under Section 69 of the CGST Act and take coercive action against the applicant in the present case, a seve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act on behalf of the department and he has apprehension that he might be apprehended in a false case. It is submitted that as per the complaint, department is investigating a case pertaining to false tax input credits qua company named as M/s. Blue Water Expotrade Pvt. Ltd. It is submitted that the applicant has never been involved in any manner whatsoever with the said company, nor as a propriet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nascent stage and the applicant has been summoned merely to ascertain the role of the present applicant in a case where the department is conducting investigation in a fraudulent availment of ITC with respect to M/s. Prime Mark Expotrade Pvt. Ltd. It was also submitted, however unconvincingly, that the application is premature and be disposed of as dismissed as such. To this, the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST Act and take coercive action against the applicant in the present case, a seven days advance notice shall be served upon the applicant, subject to the condition that he shall appear and join the investigation as and when directed to do so and provide all the necessary information and documents. With these directions, the application accordingly stands disposed of in terms thereof. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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