9911796707
TMI Blog2021 (6) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... AL,J. 1. Sri Praveen Kumar, learned counsel for the applicant - Syed Rashid Ali, Sri D.C. Mathur, learned counsel for respondent no. 2 - Director General of GST, Sri Nagendra Srivastava, learned AGA for the State-respondent no. 1. 2. Sri Mathur submits that there is technical error in impleading Union of India through Director General of GST whereas Union of India is to be impleaded through Secr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne of the purchaser companies namely, Roshan Real Estate Pvt. Ltd and which has been purchasing cement from M/s BCC Cement Pvt. Ltd has been summoned by issuance of summons in April, 2021. 5. It is submitted that allegation on M/s BCC Cement Pvt Ltd is in regard to defalcation in accounting of input tax credit and it is alleged that M/s BCC Cement Pvt Ltd neither procured any cement nor supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidence and produce documents in support of their claims and once such documents are procured then only question of initiating proceedings under chapter XV which deals with demand and recovery, will come into action. 8. Sri Mathur submits that merely summoning of one of the Directors of the purchaser company cannot be construed to be an intention on the part of the summoning authority to arres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rues made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by Sri Mathur that unless and until after receiving evidence and documents produced by the applicant, if satisfaction is arrived in terms of their being any suppression of fact or mis-statement or improper availment of input tax credit, no action is warranted to be taken to arrest the applicant. 13. In view of such facts, present application seeking anticipatory bail merely on the basis of appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
