TaxTMI 
TaxTMI 
TaxTMI 
2020 (2) TMI 434
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....enior Intelligence Officer, office of the Directorate General of Goods & Services Tax Intelligence, Ghaziabad Regional Unit, Ghaziabad. The summonses have been issued on various dates. As stated in paragraph 3 of the writ petition, the dates are 26th September, 2019, 27th September, 2019, 1st October, 2019, 7th October, 2019, and 15th October, 2019. As stated in paragraph 14 of the writ petition, one Radhey Enterprises - from where the writ petitioner's firm used to purchase raw materials - was also subjected to similar action / summons. A Civil Miscellaneous Writ Petition No.18802 of 2019, had been filed by Radhey Enterprises before Punjab and Haryana High Court and operation of the summons dated 26th June, 2019, had been stayed by that ....
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....rit petition, being summons dated 26th September, 2019, reveals that the same is for the purpose of enquiry in respect of availment of Input Tax Credit (I.T.C.), without receipt of any goods under section 70 of the Central Goods and Services Tax Act, 2017. It is the admitted position that, till date, the writ petitioner, has not appeared before the concerned Senior Intelligence Officer in response to any of the summonses issued from time to time. Section 70 of the Central Goods & Services Tax Act, 2017 reads as follows:- "Power to summon person to give evidence and produce documents. 70. (1) the proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to pro....
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....ionerate, Meerut, to appear in person before him on 10th May, 2018 at 12:45 hours to give evidence on such matters concerning the enquiry as he may be asked and produce documents and record mentioned in the schedule for examination. In pursuance to the summons, the writ petitioner had not attended the office of the Chief Commissioner. Rather, it was alleged that his wife went to the office and requested for granting a month's time as the petitioner was reported to be out of station. In such circumstances, the Division Bench in Writ Tax No.805 of 2018 (Shri Viklap Jain vs. Union of India and 4 others), was pleased to dispose of that matter in the following manner:- "In view of the aforesaid facts and circumstances, though the entire p....
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.... as follows:- "There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances are made in the setting of the facts of a particular case." In so far as this matter is concerned, the series of summonses / notices which have been issued, clearly reveal that the writ petitioner is not interested in cooperating with the enquiry. Apart from a letter dated 24th January, 2020, written by the writ petitioner, addressed to the concerned Senior Intelligence Officer, after almost four months from the date of issuance of the first summons dated 26th September, 2019, there is nothing on record to show as to how the writ petitioner has specific....
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....s supplied by this Court) will be completely frustrated if the whims of the persons in possession of useful information for the departments are allowed to prevail. For achieving the object of such an enquiry if the appropriate authorities be of the view that such persons should be dissociated from the atmosphere and the company of persons who provide encouragement to them in adopting a noncooperative attitude to the machineries of law, there cannot be any legitimate objection in depriving them of such company. The relevant provisions of the Constitution in this regard have to be construed in the spirit they were made and the benefits thereunder should not be "expanded" to favour exploiters engaged in tax evasion at the cost of public excheq....