2021 (11) TMI 1102

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....w. Mr. J.B. Mishra a/w. Mr. Aditya Thakkor for the Respondents P.C.: 1. The Petitioners by way of the present Petition have sought the following reliefs: "(a) read down, expand or elaborate the scope and ambit of Section 132 read with Section 69 of the Central Goods and Service Tax Act, 2017 in harmony with Article 21 of the Constitution to ensure that resort to the penal action is ....

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....tioner No.2 has been issued impugned summons dated 6th November, 2021 under section 70 of the CGST Act by Respondent No.5-Superintendent Anti- Evasion, CGST, Mumbai South, and he faces an imminent threat of arrest in connection with defaults committed by the customer of Petitioner No.1, one M/s. SRK Ventures. It is contended that Respondent No.5 has no jurisdiction to issue the impugned summons. I....

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....SG, on the other hand, submitted that Petitioner No.2 has been issued 8 summons but has sought to challenge only the last summons dated 6^th November, 2021 to appear on 8th November, 2021. It is pointed out that Petitioner No.2 has failed to appear each time. He submitted that as stated in the summons, the Petitioner No.2 has been issued summons to record his statement and produce Bank Statements ....

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....petent Court. It is submitted that the issue involves invasion of GST of Rs.48.17 crores and fake invoices without actual supply and receipt of goods shown to be valued at Rs.963 crores, claimed to be delivered by M/s. SRK Ventures to Petitioner No.1 and the matter requires to be investigated and it is in this context the summons have been issued to Petitioner No.2. Learned ASG has placed on recor....