TaxTMI 
TaxTMI 
2021 (4) TMI 743
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.... KUMAR SINGH, J. Supplementary affidavit filed today is taken on record. Heard Shri Durgesh Kumar Singh, learned counsel appearing on behalf of applicant and Shri D.C. Mathur, learned counsel appearing on behalf of the opposite party no. 1 as well as learned A.G.A. for the opposite party no. 2. The main substratum of argument of learned counsel for the applicant is that : 1. it is a case of op....
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....neither he was arrested nor he has been made accused in the present case. 3. Applicant was summoned under Section 70 of CGST Act, for recording his statement and after recording his statement he was illegally arrested, shifting the responsibility of Archit Agrawal on the shoulder of the applicant. It is submitted that so far as the present applicant Sanchit Gupta is concerned, only allegation aga....
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....of power under Section 132(6) of the CGST Act, 2017 without applying his mind. 7. till date no proceeding under Section 74 of the CGST Act, 2017 has been initiated by the Department nor any order under Section 83 of the CGST Act, 2017 has been passed for attachment of bank account of M/s. Shree Shyam Ji Traders, Delhi. On the other hand Shri D.C. Mathur, learned counsel appearing on behalf of th....