2023 (3) TMI 454

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..... for the petitioners, Sri Ambrish Rai, learned counsel for the respondent no.1 and Shri Digvijay Nath Dubey, learned counsel for the respondent nos.2 & 3 as well as perused the impugned panchnama and material brought on record. This writ petition has been filed by the petitioners- Anil Soni and Ritesh Soni, seeking a writ of certiorari to quash the impugned Panchnama dated 27/28.01.2023 lodged by .....

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..... ved in jewellery making business. He further submitted that for the purpose of demand of new designs of jewellery, the petitioners' firm used to send the jewellery from Jaipur to Kolkata for redesigning or melting the gold and the same was being done under the proper guidelines and GST invoices/tax invoices/credit note. The allegations levelled against the petitioners are absolutely false, fri .....

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..... cognizable offence against the petitioners, and therefore, the present writ petition is liable to be dismissed. Having examined the submissions advanced by learned counsel for the parties, perusing the impugned panchnama and also considering that as per impugned panchnama, cognizable offence is made out against the petitioners, we are of the opinion that no interference is called for by this Cour .....

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