2024 (5) TMI 1032

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.... Kutty, Sr. SC ORDER A summons issued on 07.12.2023 under Section 70 of the Central Goods and Services Tax Act, 2017 is the subject of challenge. The petitioner asserts that he is the owner of the land and building at No. 2/4, Dharmaraja Koil Street, 2nd Lane Street, Sevenwells, Chennai 600 001. According to him, the ground floor and second floor were let on lease to one Mr. Dilip, who runs a ....

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....ction is to being summoned to appear before the fifth respondent against whom allegations were made. 3. Mr. Ramesh Kutty, learned senior standing counsel, accepts notice on behalf of respondents 1 to 4. He has placed on record material relating to the statements recorded from Mr. Dilip, the Proprietor of M/s. Amba Cables. By referring thereto, he points out that the documents prima facie implicat....