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TMI Blog2021 (12) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... APPLICATION NO. 20149 of 2021 - - - Dated:- 22-12-2021 - HONOURABLE MR. JUSTICE ILESH J. VORA Appearance: MS HETAL G PATEL (11032) for the Applicant(s) No. 1 for the Respondent(s) No. 3 MR DEVANG VYAS (2794) for the Respondent(s) No. 2 MR HARDIK SONI, APP for the Respondent(s) No. 1 ORAL ORDER 1. By way of this application filed under Article 226 of the Constitution of India read with Section 482 of Cr.P.C., the applicants prays for appropriate direction to the respondent namely Directorate General of Goods Service Tax Intelligence, Ahmedabad Zonal Unit and Senior Intelligence Officer, Directorate General of Goods Service Tax Intelligence-RU, Zonal Unit, DGGI-GRU, Gandhidham to allow the presence of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, the applicant was summoned twice, but he did not remain present and lastly summons was issued to appear before the authority on 28.10.2021. It is the case of the applicant that his firm is maintaining current account with Mercantile Co-operative Bank, Gandhidham and due to his frequent visits with the bank, he met the persons who were present in the bank to open their current account and on their request, he had signed as an introducer of the bank account and has nothing to do with the alleged input tax credit transaction. 4. In the aforesaid facts, the applicant being aggrieved by the action of the respondent authority for issuance of summons has prayed for the relief as referred above. 5. Heard Mr. Chetan Pandya, learned advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re forged for opening of the account with the bank and he has never opened any such account. In this context, Mr. Vyas, learned ASG submitted that statement of the applicant herein is required to be recorded to explain his role in opening of the bank accounts of non-existent firms to ascertain that whether his role is coincidental in nature or is a part of execution of conspiracy to cause substantial loss to the government exchequer. He submitted that for further investigation of the case, the summons have been issued to the applicant and instead of appearing before the authority, the applicant filed the present application which may not be entertained. Therefore, no case is made out for granting any interim relief. 8. Having heard learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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