M/S Scan Energy And Power LTD vs. Commissioner Of Central Tax
Held
The Court directed the Director of the petitioner's establishment to appear before the respondent department by August 4, 2023, and cooperate with the investigation. The Court also stated that the investigation should be conducted strictly in accordance with law and departmental guidelines.
Facts
The petitioner filed a writ petition challenging the legality of a summons issued by the GST department. The department had seized documents and taken some employees for inquiry, alleging fraudulent availment and utilization of Input Tax Credit (ITC) using fake invoices.
Key Issues
Whether the summons issued by the GST department was arbitrary and illegal, and whether the petitioner should be granted breathing time to appear before the authorities.
Sections Cited
None
AI-generated summary — verify with the full judgment below
[ 3386 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NO: 20815.OF 2023 Between: AND M/s Scan Enerqv and Power Ltd, A company incorporated under the Companies Act 1056. Plant at Sy No.Q!.35 and 36, Pargi Road, Kondurg Viilade, Mahabubnagar, Districi-509207 Represented by Authorised Repiesentative Mr. Ambati Bhaskara Reddy ...pETt,oNER Commissioner of Central Tax, Rangareddy GST Commissionerate, GST I Bhawan,3rd Floor, H No.1-98/7/43, VIP Hills, Jai Hind Enclave, Madhapur, Hyderabad-50008i Represented bv Superintendent (Anti aurt,lPrrroro.r, Petition under Article 226 ot the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to pass an order or orders, direction or writ more particularly one in the nature of Writ of Certiorari to call for the records pertaining to F.No' GEXCOM/AE/lNV/GSTi 147312023-AE-RR and declared the action of the Respondents in issuing the summons dated 01.08.2023 to the pe
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