2022 (11) TMI 678

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....ith Mr Adhiswar Suri, Adv. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM APPL.47113/2022 1. This is an application filed by the petitioner seeking impleadment of Additional Directorate General of GST Intelligence, Nagpur Zonal Unit and Additional Directorate General of Goods and Services Tax Intelligence, Guwahati Zonal Unit, as respondent Nos.12 & 13, respectively. 2. Issue....

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....r 2019 and February 2020. 6. Furthermore, via the said summon, the proprietor of the petitioner was required to present himself at the office of the Directorate General of Goods & Services Tax Intelligence, Guwahati Zonal Unit. 6.1 The date given in the summons for this purpose was 21.09.2022. 7. Admittedly, the petitioner concern's proprietor did not appear before the concerned authority, on t....