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TMI Blog2021 (2) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) TMI 847 - DELHI HIGH COURT] has relegated the Petitioner in that case to avail of the statutory remedy under Rule 159(5) by preferring objections before the concerned authority. Accordingly, we dispose of the present petition, without prejudice to the rights and contentions of the Petitioners, granting them liberty to file their objections, under Rule 159(5) of the Rules, before the Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed off. - W.P.(C) 155/2021 and W.P.(C) 156/2021 - - - Dated:- 2-2-2021 - HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Vipul Srivastava, Advocate. Respondents Through: Mr. Vivek Goyal, CGSC for R-1/UOI. Mr. Harpreet Singh, Senior Standing Counsel for R-2. Mr. Sanjeev Sabharwal, Senior Panel Counsel with Mr. Hem Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k account bearing No, 1509050013280 of M/s Pravin Trading Company maintained by the United Bank of India, A-81, C.R. Park Branch. 2. Mr. Harpreet Singh, learned Senior Standing Counsel appearing on behalf of Respondent No. 2 submits that pursuant to the search action carried out under Section 67 of the CGST Act, 2017 against two companies, a scam of fraudulent availment of the ITC in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectro Components Pvt. Ltd. v. Union of India Anr. [Order dated 14th January, 2021 in W.P. (C) No. 11180/2020] has relegated the Petitioner in that case to avail of the statutory remedy under Rule 159(5) by preferring objections before the concerned authority. Accordingly, we dispose of the present petition, without prejudice to the rights and contentions of the Petitioners, granting them libe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursue their remedies against the same, in accordance with law. 4. We clarify that we have not examined the merits of the case and the contentions of both the parties, including those urged in the present petitions, are left open. The concerned authority shall deal with the objections, in accordance with law, uninfluenced by any observations made hereinabove. 5. With the aforesaid direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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