2021 (6) TMI 912

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....WAL,J. 1. Sri Praveen Kumar, learned counsel for the applicant - Syed Aif Ali, Sri D.C. Mathur, learned counsel for respondent no. 2 - Director General of GST, Sri Nagendra Srivastava, learned AGA for the State-respondent no. 1. 2. Sri Mathur submits that there is technical error in impleading Union of India through Director General of GST whereas Union of India is to be impleaded through Secret....

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.... of the purchaser companies namely, Roshan Real Estate Pvt. Ltd and which has been purchasing cement from M/s BCC Cement Pvt. Ltd has been summoned by issuance of summons in April, 2021. 5. It is submitted that allegation on M/s BCC Cement Pvt Ltd is in regard to defalcation in accounting of input tax credit and it is alleged that M/s BCC Cement Pvt Ltd neither procured any cement nor supplied it....

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....evidence and produce documents in support of their claims and once such documents are procured then only question of initiating proceedings under chapter XV which deals with demand and recovery, will come into action. 8. Sri Mathur submits that merely summoning of one of the Directors of the purchaser company cannot be construed to be an intention on the part of the summoning authority to arrest ....

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....ax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rues made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or good....