2021 (11) TMI 1102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....akkor 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 taken by the Authorities within the sweep of leg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder 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. It is submitted that the goods in question are not leviable to GST. It i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mons but has sought to challenge only the last summons dated 6th 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 and Sales Invoices issued to M/s. SRK Ventures in the GST inquiry against th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 record the order dated 10th November, 2021 of the Sessions Court in Bail Applicat....