2021 (4) TMI 973

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....h and Mr. Ritaj Kacker, Advocates For the Respondent : Mr. Harpreet Singh, Senior Standing Counsel with Mr. Arunesh Sharma and Ms. Suhani Mathur for R-1, 2, 4 and 5 and Mr. Aditya Singla for R-3 ORDER [Court hearing convened via video-conferencing on account of COVID-19] 1. The immediate grievance of the petitioner concerns the order of prohibition dated 05.03.2021, passed by the Inspe....

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....of any provisions of the said Act or rules framed thereunder to evade tax. (iii) In any event, as indicated above, the CGST Commissionerate, Delhi was not carrying out investigation against the petitioner. The investigation was carried out by the Gautam Budh Nagar Commissionerate. 3. According to Mr. Manish, a search was conducted on 14.02.2021 by DGGI Ahmedabad Zonal Unit, when a misc....

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....32,000 cigarette sticks. 3.4 Mr. Manish says that, thereafter, on 05.03.2021, the petitioner, while the search was on the course, received a fresh consignment from a supplier in Amritsar comprising 92 cartons consisting of 10,94,000 cigarette sticks. 3.5 Therefore, according to Mr. Manish, as on 05.03.2021, the total stock available with the petitioner was 190 cartons consisting of 22,26,000....

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....n order has been passed. 4.3 The application will be made by the petitioner, within the next five days. Upon an application being made, the concerned officer will consider the request of the petitioner and, if found viable, will release the goods on such terms deemed fit. 4.4 The concerned officer, in this behalf, will grant personal hearing to the authorised representative of the petitioner....