2023 (6) TMI 289

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....SAI Appearance: For the Petitioner(s) No. 1 : Mr Vinod N Tandon(10042)   For the Petitioner(s) No. 1 : Ms Vaibhavi K Parikh(3238) For the Respondent(s) No. 2,3 For the Respondent(s) No. 1 : Mr. Raj Tanna, Assistant Government Pleader/PP   ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Ms. Vaibhavi Parikh for the petitioner and learned As....

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....id registration certificate under the Central Goods and Services Tax Act, 2017 and the Gujarat Goods Services and Tax Act, 2017. 3.1 It appears that a visit was paid by the officers of the respondents on 29.11.2022 at the business premises of the petitioner to enquire about the details of certain purchases, but the premises of the petitioner was closed. 3.2 It further appears that the summon....

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....resaid order dated 25.4.2023, tendered on record the undertaking filed by the petitioner Nirajkumar Nareshkumar Lakhyani stating to be residing at Matru Krupa, Plot No. 45, Survey No. 72/01 Gokuldham, Galpadar, Gandhidham. 5.1 In the undertaking, the following aspects are stated, which are not disputed. "(c) It is pertinent to mention at this stage that there are no adjudication procee....

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.... amounting to Rs. 2,13,04,290/- (CGSTRs. 1,06,52,145/- + SGST - Rs. 1,06,52,145/-) in 15 (fifteen) equal monthly installments commencing from May, 2023. (f) The said payment to the tune of Rs. 2,13,04,290/- made by the Petitioner is without prejudice to the rights and contentions of the Petitioner to defend as per law, any order or direction whereby the proposed so-called liability to the....