TMI Blog2022 (3) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... hese petitioners is necessary to record their statements. It is not found that the issuance of summons to petitioners is without jurisdiction and authority of law. The action initiated by the respondents does not appear to be actuated by any mala fide intention and further taking into consideration the material disclosed during various searches and raids conducted by the respondent authorities involving M/s MPPL and M/s. MPSPL, any interim order cannot be passed in favour of the petitioners, keeping in view that an application for grant of anticipatory bail is not dealt with, but challenge to jurisdiction and authority of respondents in issuing summons under Section 70 of the CGST Act. The stay applications for interim protection are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been issued summons under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) to appear before the GST authorities, even though these two petitioners have no role to play in the alleged evasion of GST, in the course of manufacturing activities and other business activities of M/s. Miraj Products Private Limited (hereinafter referred to as M/s. MPPL ), nor they have any iota of involvement in the alleged clandestine supply of packaging material involving M/s. MPPL and/or M/s. Montage Packaging Sales Private Limited (hereinafter referred to as M/s. MPSPL ). It is submitted that earlier Director of M/s. MPPL, namely, Shri Vinay Kant Ameta was issued summons and when he appeared, he arre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckaging material under the cover of invoices issued to various fake firms registered either in Rajasthan or in Gujarat, simultaneous searches were carried out by the officers of DGGI, JZO, Jaipur at various places related to M/s. MPSPL, M/s. MPPL and M/s. Montage Enterprises Private Limited, Haridwar on 22.04.2021 and during the course of search several incriminating documents were seized. He would submit that during the course of investigation so far carried out, materials have been disclosed bearing involvement of the two petitioners relating to various transactions also in the aforesaid affairs. Therefore, it has become necessary to record the statements of these two petitioners. He would submit that the authorities have jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpanies which are alleged to be involved in GST evasion, according to the respondents, this matter is still under investigation and the presence of these petitioners is necessary to record their statements. During the course of arguments, learned counsel for the respondents submit that at present the only purpose of issuing notice to the petitioners is to record their statements seeking to extract the role of the petitioners in the affairs of the companies involved in GST evasion. Learned counsel for the respondents would further submit that the apprehension that everyone, who is being called to give statement is being arrested, is not correct. We also find that number of persons were issued summons under Section 70 of the CGST Act an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
