9911796707
TMI Blog2023 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... cive measures such as arrest/detention by Respondent No. 1, without issuing show cause notice in terms of the CGST Act - compliance with the principles of natural justice - seeking to allow the presence of a lawyer during the investigation/summoning of the Petitioner - HELD THAT:- The petitioner s apprehension that he would be coerced to deposit the further amount can be addressed by directing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Ms. Suhani Mathur, Adv. ORDER 1. The petitioner has filed the present petitioner, inter alia, praying as under:- a) Issue a Writ of certiorari or any another appropriate writ or direction quashing the summons dated 18 October 2023 reference number CBIC-DIN- 202310CC000000217142 issued to the Petitioner herein by the Respondent No. 1; b) Issue a Writ of Mandamus restraining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dly threatened and intimidated. A co-director of M/s Avik Televentures Private Limited was coerced to deposit a sum of ₹1 crore notwithstanding that there was neither any show cause notice nor any determination of an amount due. He submits that the issuing of summons is only a method to further coerce the petitioner to deposit further tax without any determination. 3. Mr. Bhandari also su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the Section 74 and 79 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ) 5. In view of the above, we are of the view that the petitioner s apprehension that he would be coerced to deposit the further amount can be addressed by directing the respondents not to accept any amount of tax from the petitioner since the petitioner has unequivocally made clear that he does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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