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KAUSHAL KUMAR MISHRA vs. ADDITIONAL DIRECTOR GENERAL AND OTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

RAJAN GUPTA
KARAMJIT SINGH

Pet. Counsel

Jagmohan Bansal

Res. Counsel

Rajesh Sethi

Varinder Kaur Warraich

Petitioner / Applicant	KAUSHAL KUMAR MISHRA
Respondent	ADDITIONAL DIRECTOR GENERAL AND OTHER
Court	Punjab and Haryana High Court
State	Punjab
Date	Feb 12, 2021
Order No.	CWP-21387-2020 (O&M)
Citation	2021(2) TAXREPLY 3887
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ORDER
Case has been heard through video conferencing on account of COVID-19 Pandemic. The petitioner has filed this petition seeking quashing of summons dated 8.12.2020 (Annexure P-14) by way of writ of Certiorari and further to restrain Respondent No.1-Additional Director General, Ludhiana Zonal Unit, Directorate General of GST Intelligence from carrying out further investigation against him. As per the petitioner, he is proprietor of M/s R.K.M. Steels Industries, Kanpur, which is engaged in trading of iron and steel products. In October, 2020, the officials of Commissioner, Central Goods and Services Tax, Kanpur-respondent No.2 initiated an investigation against the petitioner alleging misuse of Input Tax Credit (hereinafter referred to as ‘ITC’). The Directorate General of GST Intelligence, Ludhiana (hereinafter referred to as ‘DGGI, Ludhiana’) initiated another investigation alleging misuse of ITC by the petitioner and its sister concern M/s ESA Steel R....