2021 (6) TMI 1001

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....G.A. ORDER HON'BLE VIVEK AGARWAL,J. 1. Sri Praveen Kumar, learned counsel for the applicant - Syed Rashid 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 Un....

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....lable, with the applicant who is a Director of one 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....

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....ose of issuance of summons is to enable a party to give 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 i....

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.... or oth or the stock of goods in hand, or has claimed input tax 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 whic....