2021 (12) TMI 1224

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....telligence, Ahmedabad Zonal Unit and Senior Intelligence Officer, Directorate General of Goods & Service Tax Intelligence-RU, Zonal Unit, DGGI-GRU, Gandhidham to allow the presence of applicant's advocate at a visible but not audible distance during the course of interrogation and/or recording of the statement of the applicant in accordance as and called upon by the respondents and not to take any coercive actions against the applicant. 2. Respondent no.3 - Intelligence Officer has issued summons to the applicant under Section 70 of Central Goods and Service Tax Act, 2017 (hereinafter to be referred as the Act, 2017 for short). The Preventive Section, CGST, Gandhidham conducted an inquiry with respect to three firms namely M/s. Arihant E....

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....e applicant being aggrieved by the action of the respondent authority for issuance of summons has prayed for the relief as referred above. 5. Heard Mr. Chetan Pandya, learned advocate assisted by Ms. Hetal Patel, learned advocate for the applicant, Mr. Devang Vyas, learned A.S.G assisted by Mr. Chirayu Mehta, learned advocate for the respondents no.2 and 3 and Mr. Hardik Soni, learned APP for the respondent-State. 6. Mr. Chetan Pandya, learned advocate for the applicant submitted that the office premises of the applicant had been already searched by the authority and panchnama was being drawn at the place and his statement under Section 70 of the Act, 2017 was recorded. However, nothing incriminating being found against the present ap....