2020 (6) TMI 177

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....hort, 'DRI') conducted a search on 9.7.2019 in the factory premises of the petitioner. The search was in connection with investigation going on for availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills by M/s Worldwide Tradelinks, Ludhiana and M/s NMR Knitfab Private Limited, Ludhiana. The petitioner had supplied material to said dealers. During search, record was seized and panchnama prepared.   On 1.10.2019, following order was passed: "Notice of motion. On the asking of the Court, Mr. Sunish Bindlish, accepts notice on behalf of the respondents. Learned counsel for the petitioner states that pursuant to the last order the petitioner had approached the ....

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....ned. It is further argued that there is a grievance with regard to mentioning the contents in the panchnama, quoted below: "On being asked by the DRI officers Sh. Kanav Khanna told DRI officers in front of us the panchas that he has sold knitted T-shirts/shirts only to M/s Worldwide Tradelinks, Ludhiana during the year 2018-19 and M/s NMR Knitfab Private Limited, Ludhiana during the year 2017-18 and only bills of the said goods has been given to both the parties and no material was supplied." Learned counsel for the respondents states that no grievance survives as on date for the petitioner to invoke the writ jurisdiction, as copies of the record and documents have been provided, the petitioner would have full opportunity if a s....