2023 (10) TMI 633

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....Sharma, Advocates. For the Respondents : Mr. Shakshi Singh, Advocate holding brief of Mr. Shobhit Saharia, Advocate. The challenge in this petition is made to the summoning order No. F.No.177/INT/DGGI/HQ/2020/ 6548 dated 17.07.2023, issued, under Section 70 of The Central Goods and Services Act, 2017 by the Senior Intelligence Officer, the Directorate General of GST Intelligence/Respondent n....

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.... was issued to the petitioner requiring him to appear on 16.12.2020. In response to it, the petitioner appeared before the GST authority and now, after a long gap again summon has been issued to the petitioner. 6. It is submitted that, in fact, it is violation of Article 21 of the Constitution of India; the GST authority is investigating the matter in manner; they are not discharging their duti....

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....o what the allegations are. In para 17 of anticipatory bail rejection order dated 10.06.2022, this Court has observed as hereunder:- "17. The allegations against the applicants are pertaining to undue taking advantage or ITC by fake and fabricated documents. Gravity of offence, need for interrogation, repeat offence, tampering with evidence are also some of the considerations, which weigh....