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TMI Blog2021 (10) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble High Court. Considering the totality in circumstances as already discussed, this court hereby directs that the petitioner shall join the investigation tomorrow at 4:00 PM by appearing in person before the Competent Officer of the respondent department. He shall be entitled to have the access to his counsel during the course of enquiries. Application disposed off. - CRM/42/2021 - - - Dated:- 3-2-2021 - ASHISH KUMAR SHARMA CHIEF JUDICIAL MAGISTRATE, ROHTAK Present: Sh. Rajiv Malhotra, Counsel for the petitioner. Sh. Jasneet, Advocate on behalf of Commissioner of Central Goods and Service Tax (respondent). Reply to the application seeking monitoring of investigation filed today. It has been contended on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication may kindly be allowed and directions as prayed in para no. 17 (i) to (v) of application be passed in the interest of justice. 2. In response to these submissions, it has been contended that the application is neither maintainable nor the applicant has any locus standi to file the same. There are untrue submissions made in the application. The proprietorship of M/s Shah Impex, Sonepat, Proprietor, Bhupender Kumar was found non-existent at the given place of business but still had issued invoices valued at ₹ 1,40,75,09,240/- involving tax amount of ₹ 21,83,32,569/- and conducted bank transactions accordingly. The petitioner had played mis-chief and is trying to manipulate the attendance to show compliance of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. He further submits that the application as such is not sustainable as no relevant provision is cited under which same has been preferred. He requests that application be dismissed. 5. I have heard both the sides at length and perused the record carefully. The undersigned is of the opinion that the factum whether the petitioner is joining the investigation as per the directions of the Hon ble High Court is a matter of fact. It is also undeniable that it is the foremost requirement to undergo/join the investigation procedure as directed by the Hon ble High Court. Considering the totality in circumstances as already discussed in above, this court hereby directs that the petitioner shall join the investigation tomorrow at 4:00 PM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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