2021 (6) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by vis-a-vis the suppliers of the petitioner. 1.1 It is stated that the verification was carried out by GST (Delhi, North), (Delhi, East), and (Delhi, West). We are informed that insofar as the GST (Delhi, North) and (Delhi, East) are concerned, verification stands completed and the reports, in that behalf, have been generated. 1.2. Insofar as the GST (Delhi, West) is concerned, Mr. Harpreet Singh informs us that out of four suppliers, verification has been carried out, at present, concerning one supplier only, i.e., Lotus Enterprises. 1.3. It is also stated by Mr. Singh that insofar as the GST (Delhi, North) is concerned, verification was carried out vis-a-vis two suppliers, i.e., M/s Sawariya Traders and Verma Mechanical Work. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iry within a maximum period of one month. In support of this plea, Ms. Manish relies upon the circular dated 23.01.2020 issued by the CBIC. (See page 240.) 3.2 Besides this, Ms. Manish also brings to our notice the communication dated 23.07.2020 of the Assistant Commissioner, (GST Audit) addressed to the Joint Commissioner, CGST, Delhi, West which makes a reference to a bona fide report concerning the petitioner that was sent to DGARM. 3.3 Based on this communication, Ms. Manish says, at the relevant point in time, even according to the respondents, there was only one "risky supplier" in picture, i.e., Gurman International, which fell within the jurisdiction of GST (Delhi, West) and was categorised as L1 supplier. It is, therefore, th....