TMI Blog2022 (9) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners were required to be present before the concerned officer on 29.08.2022 - Since that date has passed, in case the respondents/revenue wishes to issue fresh summons to the petitioners and/or its directors or officers, they will follow the guidelines provided in instruction no.3 of 2020-2023 (GST-Investigations), dated 17.08.2022. Application disposed off. - W.P.(C) 11299/2022 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) stay the operation of the summons dated 17.8.2022 restrain the respondent no.2 from issuing any further summon; (c) grant interim protection in the form that no coercive action would be taken by the respondent no.2 against the Petitioners if they are asked to join investigation; (d) permit the petitioners to join the investigation through video conferencing. 2. A perusal of the sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would help in eliciting information (if any) from persons summoned if the broad contours of the enquiry are indicated in the summon, so that the time and energy spent by the concerned officer and the person summoned are not in vain. 3.2. This is not to say that questions cannot be put to the person summoned to confront him with information which is available with the concerned officer. 3.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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