2021 (1) TMI 893

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.... -<br>GST<br>UJJAL BHUYAN & MILIND N. JADHAV, JJ. Mr. Vikram Nankani, Senior Advocate a/w Mr. Rajeev Ravi & Ms. Meenakshi Chaturvedi, Advocates for the Petitioners/Applicants. Mr. Pradeep S. Jetly, Senior Advocate a/w Mr. J. B. Mishra, for the Respondent Nos.1 & 2. Mr. S. B. Gore, AGP for Respondent Nos.3 & 4 - State. P.C. 1. Heard Mr. Vikram Nankani, learned senior counsel for the ....

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....f the Central Goods and Services Tax Act, 2017 (briefly "the CGST Act" hereinafter). He has pointed out that this show-cause notice pertains to allegation of fraudulent CENVAT credit availed of by the petitioners under the Central Excise Act, 1944. In paragraph 51 of the said show cause- cum-demand notice it is stated that custodial interrogation of both the accused (petitioner No.2 in the writ pe....

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....summons, he will certainly appear and co-operate with the investigation. On the other hand, in so far petitioner/applicant No.2 in Writ Petition (L) No.8969 of 2020 Shri. Amrit Rajani is concerned, he will appear before the investigating authority i.e. Senior Intelligence Officer at Nashik at 11.00 a.m. on 25.01.2021 and thereafter as and when required by the authority. 6. Having heard learned ....