2022 (2) TMI 189

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....t: Sh. Harpreet Singh, Senior Standing Counsel for the Department along with Sh. Sachibn Johari, Superintendent, GST, East. Sh. Puneet Sharma, Advocate for the applicant/accused. The learned counsel for the applicant submitted that he has received the notice under Section 70 of the CGST Act on behalf of the department and he has apprehension that he might be apprehended in a false case. I....

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....d; provide details of the documents, however, nothing is mentioned as to what type/all documents are required to be furnished. On a query by the court to this to the learned SPP and the IO of the case present in the court, it is submitted that investigation/inquiry in the present case is at a nascent stage and the applicant has been summoned merely to ascertain the role of the present applicant....

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....terial against the present applicant nor anything to show his involvement into the alleged offence, read in the light of the order passed by the Hon'ble High Court, as cited by the learned counsel, it is hereby directed that if the respondent authority decides to proceed under Section 69 of the CGST Act and take coercive action against the applicant in the present case, a seven days advance no....