9911796707
TMI Blog2023 (9) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... dings - Seeking desealing of the premises in question to enable the petitioner to run the business - HELD THAT:- The petitioner is duty bound to cooperate in the proceedings for investigation and no case is made out for quashing of the summons. That apart, seeing as the petitioner has not appeared pursuant to summons dated 31.05.2023 to either tender information or to cooperate in the continuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Senior Panel Counsel accepts notice for the respondents and is armed with sufficient instructions to enable a final disposal of this matter, even at the stage of admission. 2. The petitioner is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 (in short 'Act') and is an assessee on the file of the respondent officer. According to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been recorded and further information is awaited. However, there has been no appearance by the petitioner or authorised representative before the respondents and hence the premises in question continues to be sealed. 6. Hence the present Writ Petition seeking quash of the summons and desealing of the premises in question to enable the petitioner to run the business. 7. The petitioner is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question and all materials in support of its contentions. 9. Upon considering the materials, if any, submitted and after hearing the petitioner, R3 shall consider the request of the petitioner for desealing of the premises in question ensuring that the interests of the revenue are suitably protected by any means provided for under the Act and Rules, and pass orders in accodance with law. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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