2024 (9) TMI 1402 - SCH - GST

Grant of leave - HELD THAT - There is nothing placed on record by the respondents to show that the process in terms of order dated 8th April, 2024 passed by the Chief Judicial Magistratem Gautam Buddha Nagar, Uttar Pradesh was served upon the appellant. Apart from this, though on 29th April, 2024, interim relief was granted by this Court to the appellant on condition of cooperating for investigation, the counter affidavit and additional counter affidavit filed by the respondent-State show that even a notice was not issued during the last about four months calling upon the appellant to appear for investigation. The presence of the appellant was not required for about four months. The interim order passed by this Court on 29th April, 2024 is made absolute on the same terms and conditions - Appeal allowed.

Summary

The Supreme Court granted leave in the case. The respondent failed to show that the process was served on the appellant. Interim relief was granted earlier, and no notice was issued for the appellant to appear for investigation in four months. The interim order from April 29, 2024, is now made absolute, and the appeal is allowed.