Input tax credit - applicant has apprehension that he might be...

Input tax credit - applicant has apprehension that he might be apprehended in a false case - it is hereby directed that if the respondent authority decides to proceed under Section 69 of the CGST Act and take coercive action against the applicant in the present case, a seven days advance notice shall be served upon the applicant, subject to the condition that he shall appear and join the investigation as and when directed to do so and provide all the necessary information and documents. - DSC