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TMI Blog2024 (2) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... r 14, Gurugram. 2. Learned counsel for the petitioner submits that in compliance to the orders dated 21.04.2022 and dated 14.12.2022, the petitioner has joined the investigation. She further contends that so far as the liability of GST is concerned, the petitioner has already filed the appeal before the appropriate authority by depositing the requisite amount in pursuance to the notice dated 22.08.2022 issued by the department and have also deposited the requisite amount vide payment receipt dated 09.09.2022, the said receipt is taken on record and is marked as Annexure 'A'. She further contends that the petitioner shall be adhereing to the process of law so far as the GST liability is concerned. 3. Learned counsel appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already been arrested, however, it is not disputed that the tax liability of Rs. 24,00,000/- raised by the department has already been deposited by them. Adjourned to 29.8.2022. Meanwhile, the petitioner shall join the investigation and would come present as and when called for and in the event of arrest, the petitioner shall be admitted to interim bail on his furnishing personal and surety bonds to the satisfaction of Arresting/Investigating Officer. The petitioner shall also abide by the conditions as specified under Section 438(2) Cr.P.C. 6. Later on, on 14.12.2022, following order had been passed: - "Status report by way of an affidavit of Kapil Ahlawat, HPS Assistant Commissioner of Police, Old Gurugram filed on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst 'B' under Section 74 of CGST Act, no penalty for the same act i.e. for the said fraudulent availment or utilization of ITC, can be imposed on 'B' under any other provisions of CGST Act, including under Section 122.' Learned counsel appearing on behalf of complainant submits that present petitioner started managing the affairs of the concerned firm w.e.f. July, 2017, which remained in existence till July, 2019 and the petitioner is responsible for all the acts and omissions committed by the said firm during the aforementioned period and further submits that the show cause notice (Annexure R-1), is still under adjudication. List on 14.03.2023. The petitioner is hereby directed to join the further investigation with the police o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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