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ARJ EXIM INDIA & OTHER vs. ASSISTANT COMMISSIONER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
PURUSHAINDRA KUMARKAURAV
Pet. Counsel
Ramakant Gaur
Sneha Arya
Prerana Agarwal
Res. Counsel
Satish Kumar
Dhruv
Vaishali

Petitioner / Applicant

ARJ EXIM INDIA & OTHER
Respondent ASSISTANT COMMISSIONER
Court Delhi High Court
State

Delhi

Date Dec 16, 2022
Order No.

W.P.(C) 14000/2022

Citation

2022(12) TAXREPLY 6763
Original Order
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ORDER

O R D E R 1. The petitioners has filed the present petition, inter alia, praying as under: “a) issue a writ of mandamus directing the Respondent Authority to conclude the adjudication proceedings expeditiously and in the meantime, release the seized perishable goods; b) direct the Respondent to allow the cross examination of the Panch witnesses, other witnesses whose statements are relied upon in the Show Cause Notice and the officers of the DGGI, whose names are mentioned in para 30 and 32 of this petition.” 2. Search and seizure operations were conducted on the premises of the petitioners on 29.12.2020 and 30.12.2020. It is stated that on 30.12.2020, 375 boxes / cartons were seized from the premises bearing the address, A-63, Road No.1, Mahipalpur Extension, Delhi. 3. One of the principal allegations made against the petitioners is that they had fraudulently availed input tax credit. 4. This Court does not consider it necessary to set out course....

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