2023 (10) TMI 1339

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....s and Services Tax Act, 2017 (hereafter 'the CGST Act') is, prima facie, covered by the decision of this Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr. : 2023:DHC:5823- DB. The respondents pursuant thereto have filed an additional affidavit. 2. It is contended on behalf of the respondents that the seized silver was procured using the cash generated from the clandestine removal of the packaging material supplied by the petitioner firm. It is submitted that the further investigation carried out subsequent to filing of the present writ petition reveals that Shri Narendra Kumar Srivastava, the proprietor of the petitioner firm, is engaged in clandestine trading of silver to evade the ap....

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....es that are taxable under the Act and, which the Proper Officer believes are liable for confiscation. 7. This Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr. (supra), also held that the legislative intent of using a wide term such as 'things' is to include all material that may be informative and useful or relevant to any proceeding under the CGST Act. It was held that the word 'things' must take colour from the preceding words, documents and books. It denotes items that contain information or records, which the Proper Officer has reason to believe that might be useful for or relevant for the proceedings under the CGST Act. 8. Thus, notwithstanding the wide definition of the term ....

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.... the respondents has also not been able to dispute that the said issue is squarely covered by the decision rendered by this Court in Deepak Khandelwal Proprietor M/s. Shri Shyam Metal v. Commissioner of CGST, Delhi West & Anr. (supra). 13. As far as the argument that in the subsequent investigation the petitioner is found to be trading in silver is concerned, it is clarified that the respondents are not precluded from proceeding further with the investigation and taking appropriate action under the Act. There is no dispute that in case the respondents have reason to believe that the petitioner has suppressed any transaction, in relation to the supply of goods and services, that may involve silver, in contravention of any provisions of th....