2022 (4) TMI 1143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA Draft amendment is allowed. The necessary incorporation shall be carried out at the earliest. 1. We have heard Mr. S.I. Nanavati, the learned senior counsel assisted by Mr. Nimit Shukla, the learned counsel appearing for the writ applicant. 2. The writ applicant has prayed for the following reliefs: "(A) YOUR LORDSHIPS may....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ration and execution of the impugned summonses dated 16.03.2022, 17.03.2022 (2- summons), 19.03.2022 and 21.03.2022 and all consequential proceedings till the Petitioner deposits the remaining Input Tax Credit, as may be permitted by this Hon'ble Court within stipulated time, as per the calculation provided by Respondent No.2, without prejudice the rights and contentions of the Petitioner; ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e CGST Act, 2017 and Section 70(1) of the GGST Act, 2017. 4. Mr. Paresh D. Patel, one of the Directors of the Company has been asked to remain present for the purpose of interrogation and recording of the statement. 5. Mr. S.I. Nanavati, submitted that his client Mr. Patel remained present before the Authority on 16.03.2022 and 17.03.2022 respectively and during those two days, the statement....