2021 (3) TMI 337

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....hose were taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.12019 of 2019 is treated as the lead matter. 3. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(A) Your Lordships may be pleased to issue a writ of certiorari and/or a writ in the nature of certiorari and/or appropriate writ, order or direction to quash and set aside summons dated 9.5.2019, 13.5.2019, 17.5.2019, 28.5.2019, 31.5.2019, 12.6.2019 and 14.6.2019 and any subsequent summons which may be issued by respondent no.2 under Section 70 of the Central GST Act, 2017. (B) Pension h....

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....ke good his stance as regards discharge of the entire liability towards the tax. On the next returnable date, the concerned authority shall file appropriate reply as regards the liability of the writ applicant as sought to be enforced by issuing Summons under section 70 of the CGST Act, 2017. One copy of the Paper Book shall be furnished to Ms.Maithili Mehta, learned AGP by the end of the day today. D.S. is permitted." 6 We have heard Mr. Prabhav Mehta, the learned counsel appearing for the writ applicant of the Special Civil Application No.12019 of 2019, Mr. Nachiket Dave, the learned counsel appearing for the writ applicant of the connected writ application and Mr. Parth Divyeshvar, the learned Standing Couns....

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....possession of Sales and Purchase invoices of company except invoices and documents seized by the department vide Panchnamas dated 01/02/2019 and 23 / 05 / 2019. Further, the CGST department vide letter 06/08/ 19, 19/08/2019, 26/08/2019 and 02/01/2020to Shri Dhirendra. Singh was already issued requesting to submit the sales and purchase invoices to ascertain entire liability which have not been produced till date. The copy of above referred letters dated 06/08/19, 19/08/2019, 26/08/2019 and 02/01/2020 is marked herewith as per Annexure ˙R3 'collective1y. Further, a summons dated 08/01/2020 have been issued to Shri Dhirendra Singh to submit the remaining sales and purchase invoices. In response to above summon dated 08/01/2010, Shri Dhir....

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....ithout actual receipt of goods and abetted the commission of offence. And by these acts of commission and omission, these persons are liable for punishment in terms of Section 132(5) of the CGST Act, 2017, wherein the maximum punishment is for 5 years of imprisonment and fine. Further, in terms of Section 132(5) of the CGST Act, 2017, these offences are cognizable and non­billable. The role of Dhirendra Singh, CMD as the kingpin and mastermind of the fraud cannot be undermined at this stage of investigation. 12. It is to submit that the department had produced all three persons before the Court of Chief Judicial Magistrate, and the CJ M Court has sent all three accused under the judicial custody. Thereafter Bail Applications f ....