2021 (6) TMI 763

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....ssistant Commissioner (A.E.), CGST & CX. Patna-II, by which the petitioner has been requested to reverse all the ITC along with interest and penalty, which has been availed by the petitioner on the basis of the invoices issued by both the non-existent and fictitious firm. (Annexure- 5). ii) To hold and declare that the issuance of letter dated 21.01.2021, wholly illegal as none of the mandatory provisions of the GST Act, 2017 has been followed. iii) To pass an ex-parte/ interim relief preventing the respondents from any coercive actions against the petitioner. iv) To any other relief or reliefs for which the petitioner is found to be entitled in the facts and circumstances of the case. Having heard learned coun....

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.... the reading of the Panchnama [Page-75], it is evident that two independent witnesses were firstly associated; who volunteered to the authorities to be part of the search and seizure operations; and only thereafter in their presence, petitioner's premises was searched on 21.01.2021, wherefrom the material allegedly kept with an endeavour of evading the tax payable under the Act was recovered. The quantity is huge. We may not be misunderstood to have expressed any opinion of such fact, but only clarify that record does not reveal the search and seizure operations to be illegal in any manner, save and except of what we have observed supra. At this stage, Ms. Deepika Sharma, learned counsel for the petitioner requests expeditious disposa....