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TMI Blog2020 (7) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... 'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Sunil Upadhyay, Advocate Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel for respondent no. 1 and 2. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the impugned order dated 03rd June, 2020 passed by respondent No.1 whereby it has kept the provisional attachment orders dated 05th March, 2020 as well as corrigendum dated 01st June, 2020 alive after specifying that the reason for attachment was that proceeding under Section 67 of Central Goods and Service Tax Act (hereinafter referred to as CGST Act ) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 1,30,66,113 1,30,66,113 4 07AVJPC3848C1ZT Zetex Enterprises Office No.12, Plot no.7/8, Madhu Vihar, Delhi-110092 1,07,59,924 71,52,054 1,79,11,977 5 09CLEPA7571F1Z4 Den Enterprises 30-A, Devika Tower, Ghaziabad, U.P.-201001 71,49,072 88,57,818 1,60,06,890 6 07EPFPK7269D1ZO Evergreen Enterprises Office No.5, Plot no.255, Ground floor,Karkakrdooma Delhi-110092 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approx. ₹ 2,04,82,938/- from the same non-existent suppliers that are suspected to have provided fake ITC to M/s Watermelon Management Services Private Limited. 1.7 Shri Gulzar, Manager (IR Compliance) and Shri Kanhaiya Jha, Accountant, M/s Watermelon Management Services Private Limited in their voluntary statement dated 04.03.2020, stated that documents/records pertaining to the period before April 2018 were not being maintained at any of the offices of the company. No financial/account records (not even in soft-copy form) were found during the search of these premises. xxx xxx xxx 3.4 They submitted that as per the letters dated 05.03.2020 sent to the Banks for provisional attachment of the company s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person in such manner as may be prescribed. Thus Section 83 of CGST, Act, 2017, clearly provides that provisional attachment can be done during pendency of proceedings for the purpose of protecting the interest of the Government revenue. 4.2 Since 05.03.2020, the company has been given multiple opportunities and sufficient time to submit the relevant documents/.records to establish the genuineness of the ITC availed by them. The Directors have also been given sufficient time to appear and joint the investigation. However, even in the multiple written submissions made the company, no documents/details have been submitted to establish the genuineness of the ITC availed by the company, nor have they commented on the confessions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany has been operating from unregistered premises in Delhi as well as Uttar Pradesh whereas the only registered premises is closed and not in use which shows the intent of the company to hide its operations. Also, the company has not maintained any records of any transactions undertaken during the F.Y. 2017-18 which again showed intent to evade. The Directors of the company also failed to comply with summons issued to them and even though multiple letters were written by the party to this office, the party did not provide any evidence to establish genuineness of the ITC availed by it. 3. Learned counsel for petitioner points out that though the DGGI was investigating the matter since 05th December, 2018, yet he had never passed any a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been levelled against the petitioner by the officers of DGGI as well as by the Commissioner of CGST, Delhi (East), this Court is of the view that ends of justice would be met if the DGGI is directed to conclude the investigation in the present case within a period of three months. 9. Consequently, the present writ petition is disposed of with a direction to DGGI to conclude the investigation within three months. Needless to say, petitioner including its Directors shall cooperate with the respondents in the investigation of the present case. Further, if upon conclusion of investigation DGGI is satisfied with the stand of the petitioner, then it shall close the proceeding and if not, issue an appropriate show cause notice in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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