2021 (6) TMI 36

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....er. 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. 1.4. It is stated that insofar as M/s Sawariya Tr....

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....ea, 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, the submission of Ms. Manish that the respondents are delaying the gr....