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2024 (9) TMI 441

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..... rsons with the connivance of the GST officials - HELD THAT:- It is considered apposite to direct respondent no.2 to consider the complaint of the petitioner and if it is found merited, appropriate action be taken in accordance with law. The petitioner shall also supply the copy of the CCTV footage to respondent no.2 within the period of one week from date. In so far as the impugned SCN is concerne .....

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..... hereafter the impugned SCN) issued under Section 74(1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the State Goods and Services Tax Act, 2017 (hereafter the SGST Act). 2. It is the case of the petitioner that on 16.11.2023, a team of persons identifying themselves as GST officers had conducted a search at his premises During the said search, two persons had accesse .....

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..... e copy of the same has not been provided. The petitioner had complained to the Deputy Commissioner of Police, the Commissioner of Police as well as the Ministry of Finance. 5. Further, the petitioner alleges that with a view to harass the petitioner, the respondents had issued repeated summons. 6. In so far as the petitioner s claim that two unauthorised persons had accompanied the raiding team an .....

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