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TMI Blog2024 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Sushant Kaprate, learned Additional Advocate General, accepts notice on behalf of respondents no. 1 to 3, while Mr. Vijay Arora, learned counsel, accepts notice on behalf of respondent no. 4. List the matter on 14th October 2024. - RAJIV SHAKDHER CHIEF JUSTICE AND SATYEN VAIDYA JUDGE Present: For the Petitioner: Mr. Ajay Vaidya, Advocate,. For the Respondents No. 1 to 3/State: Mr. Anup Ratt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn to the Summons dated 29.06.2022 issued by the office of the Joint Commissioner of State Taxes and Excise, South Enforcement Zone, Parwanoo. [see Annexure P-2]. 5. The period that is sought to be covered by the Summons dated 29.06.2022 is split between 2018-2019 and 2020-2021. The subject matter of the said Summons is also fake input tax credit claimed on fake invoices. 6. As alluded to above, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9. Mr. Vijay Arora, learned counsel, who appears on behalf of respondent no. 4, has fairly informed the Court that where the firms from which the alleged purchases had been made were already under the sway of the State authorities, and those cases were transferred to the said authorities. 10. Mr. Arora contends that since the seller firms are different and not examined by the State Excise Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication issued under sub-section (1),- (a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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