2021 (12) TMI 1224

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..... 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 .....

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..... ey had taken input tax credit from nonexistent firms and therefore, amount of ITC claim by three firms amounting to Rs. 15,30,83,700/- was found bogus and fraudulent, being availed through paper transaction. The three firms had their accounts in "The Gandhidham Mercantile Co-operative Bank Limited", Gandhidham. The present applicant is the partner of M/s. Shree Siddhi Vinayak Petroleum and is invo .....

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..... 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 advocate assisted by Ms. Hetal Patel, learned advocate for the applicant, .....

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..... Mercantile Bank, Gandhidham. He submitted that till date, the authority has not issued any notice either under Section 61, 73 or 74 of the Act, 2017. 7. Mr. Devang Vyas, learned ASG for the respondents no.2 and 3 reiterating the facts mentioned in the affidavit in reply filed by Assistant Director of Directorate General of Goods and Service Tax Intelligence, Zonal Unit, Ahmedabad to submit that .....

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..... he 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 learned advocates appearing for the respective parties and considering the role attributed to the present applicant in the alleged transaction, I am of the view that the applicant's advocate is permitted to be present during interr .....

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