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M/S. A.Y. TRADING COMPANY & ANR. vs. DIRECTOR GENERAL OF GST INTELLIGENCE
(Madhya Pradesh High Court)

Hon'ble Judges:

Pet. Counsel
---
Res. Counsel
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Petitioner / Applicant

M/S. A.Y. TRADING COMPANY & ANR.

Respondent DIRECTOR GENERAL OF GST INTELLIGENCE
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Dec 15, 2020
Order No.

Writ Petition No.18128/2020

Citation

2020(12) TAXREPLY 3627

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ORDER

The petitioners before this Court, who are engaged in the trading business of “Arecanut”, have filed this present petition stating that they have received summons from Directorate General of GST Intelligence under Section 70 of the Central Goods and Services Tax Act, 2017 for appearance on 23/11/2020. The petitioners have further stated that they are desirous and duty bound to join investigation and render full cooperation and assistance in the ongoing investigations. However, they are apprehending mischief on the part of the respondent. Petitioners are apprehensive that coercive attempts may be made to extort confession from them. Accordingly, they have prayed for the following relief:- “(i) Issue an appropriate writ, order or direction in the nature of mandamus or any other writ to the Respondent to allow the petitioners', their employees / representatives to have presence of their Advocate at a visible but not audible distance during the course of in....

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