2021 (8) TMI 1276

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....sh and Mr. Viraj Tiwari, Advocates. Respondent Represented by: Mr. Satish Kumar, Sr. Standing Counsel for R1-DGGI. O R D E R The hearing has been conducted through video conferencing. CRL.M.A. 12567/2021 (for exemption) 1. Exemption allowed subject to just exceptions. 2. Application is disposed of. W.P.(CRL) 1494/2021 CRL.M.A. 12566/2021 (for stay and directions) 1. By t....

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....etitioner company was under investigation by the DGST, the petitioner received summons dated 28th July 2021 from the respondent No. 1-DGGI, Meerut Unit. 3. Learned counsel for the petitioner has taken this Court through the summons dated 28th July 2021, annexed as Annexure P-1 to the present petition under Section 70 of the Central Goods and Services Tax Act 2017 which do not specify as to for ....

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....the alleged violations of the provisions of GST Act. 5. Notice. Mr.Satish Kumar, learned counsel for the respondent No.1 accepts notice. He states that only summons have been issued to the petitioner and the petitioner without joining the summons has approached this Court. He further states that this Court has no territorial jurisdiction to entertain the petition challenging the issuance of sum....