2021 (10) TMI 364

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....missioner of Central Goods and Service Tax (respondent). Reply to the application seeking monitoring of investigation filed today. It has been contended on behalf of the applicant that he is the alleged owner/sole proprietor of M/s Shah Impex & actually he is working as a plumber on contract basis and is a person of meagre means. The petitioner is being summoned on the basis of forged docume....

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....issued by the respondent to the petitioner to appear on 31.07.2020. Subsequently, vide summons dated 14.12.2020 the petitioner was directed to produce certain documents and tender the statement. It has been further contended that the petitioner is apprehensive of some coersive action may be taken against him by the respondent. Repeated summons are being issued to the petitioner to unnecessarily ha....

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.... the Hon'ble High Court order as he has not come to join enquires before the concerned authority and took acknowledgment of the letter addressed to CGST, Rohtak. It is further submitted that the investigation in the matter is still under progress, but the applicant is not joining the enquiries by not appearing upon summons and tendering his statement regarding his involvement in the activities of ....

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....e petitioner is not an accused person in the matter, but as merely a person alleged to have committed an offence and the matter is still at the stage of enquiry. The applicant is not cooperating. The department would have no objection if the counsel of the applicant stays present at the time of enquirying the petitioner. He further submits that the application as such is not sustainable as no rele....