2024 (12) TMI 1807

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....r : Mr. Tarun Gulati, Sr. Adv. with Dr. G.K. Sarkar, Mrs. Malabika Sarkar, Mr. Prashant Srivastava and Mr. Pramod Kandpal, Advs. For the Respondents : Mr. Satish Aggarwala, SSC along with Mr. Gagan Vaswani, Adv. for R-1/DGGI. Mr. Gibran Naushad, SSC along with Mr. Harsh Singhal, Adv. for R-2. Mr. Rajeev Aggarwal, ASC along with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R-3....

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....23. These notices had come to be issued post the search which was undertaken by the DGGI along with the officials of the Directorate of Revenue Intelligence ['DRI'] on 11 September 2019. 5. Mr. Gulati, had also taken us through the allegations levelled in the notices issued by the State GST authorities in order to establish the commonality of parties and transactions which also form subject mat....

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.... the submission of Mr. Gulati which is based on the self-assessment of shipping bills and no steps for reopening of those, including concluded assessments, having ever been initiated. In light of the aforenoted contention, we also accord liberty to the writ petitioner to suitably amend the writ petition, if so chosen and advised. Matter requires consideration. 8. Accordingly, and till the next ....