TaxTMI 
TaxTMI 
2021 (10) TMI 364
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....e 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 documents which were used by some unknown perso....
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....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 harass him. With these submissions, the petit....
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....ome 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 the firm. With these submissions, request to ....
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....er, 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 relevant provision is cited under which same has been....