2020 (7) TMI 575

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....Advocate; and Mr.Satinder Boparai, Advocate ORDER JASWANT SINGH,J(ORAL). [The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual Court] Petitioner-Nitin Jain is stated to be proprietor of two firms namely M/s Shiv Trade Incorportion and M/s Om Trade InExim, who are facing proceedings under CGST Act,2017 for the alleged evasion o....