2018 (12) TMI 1897

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.... for the RESPONDENT(s) No. 2 MR MANAN MEHTA, APP for the RESPONDENT(s) No. 1 ORAL ORDER 1. Petitioners are before this Court, showing willingness to be assisted by the authority concerned. However they are apprehensive of coercive action against them. 2. Petitioners seeking following reliefs in both the matters i.e. Special Criminal Application No.11010 of 2018 as well as Special Crim....

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.... to this Hon'ble Court." Special Criminal Application No.11076 of 2018 : "8. The petitioner, therefore, prays that this Hon'ble Court be pleased: (a) To allow this petition; (b) To issue appropriate writ, order or direction consolidating and transferring the inquiry / proceeding of summons at Annexure-A to the appropriate authority situated at Gondal / Distric....

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....Finance Act and Section 70 of the Central Goods and Service Tax, Act 2017 (hereinafter referred to as "CGST Act"). 4. It is urged that petitioners are ready to adduce all possible evidence, which require adjudication with regard to the liability of the Firm. However, in the meantime, they may not be apprehended till their liabilities are determined by the authority concerned. 5. Learned APP ....