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2022 (10) TMI 674
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....ushila Narang, Adv for R- 2 to 5. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. The following substantive prayers have been made in the writ petition: i) Issue a writ of certiorari or any other writ, order or direction in the nature thereof quashing the impugned attachment order dated 18.03.2020; ii) Issue a writ of certiorari or any ot....
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.... of the Central Goods and Services Tax Act, 2017 [in short "CGST Act".] 2.1. According to Ms Sushila Narang, who appears on behalf of respondents/revenue, investigation was carried out against the petitioner, on account of the fact that the petitioner had been availing input tax credit (ITC), albeit fraudulently. 2.2. The amount which the petitioner, according to Ms Narang, availed as ITC, i....
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....spondents/revenue were in process of lifting the provisional attachment order. 4.1. We may note that the record shows [something which has also been noted in our order dated 29.08.2022] that notice in the writ petition was issued as far back as on 24.07.2020, despite which, counter-affidavit(s) have not been filed on behalf of the respondents, which includes the contesting respondents/revenue. ....