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MUKESH KUMAR TYAGI vs. SENIOR INTELLIGENCE OFFICER AND ANOTHER
(Uttarakhand High Court)

Hon'ble Judges:

RAVINDRA MAITHANI

Pet. Counsel

Rohit Arora

Lalit Sharma

Res. Counsel

Shakshi Singh

Shobhit Saharia

Petitioner / Applicant	MUKESH KUMAR TYAGI
Respondent	SENIOR INTELLIGENCE OFFICER AND ANOTHER
Court	Uttarakhand High Court
State	Uttarakhand
Date	Aug 2, 2023
Order No.	Writ Petition (Criminal) No. 1048 of 2023
Citation	2023(8) TAXREPLY 8089
Original Order
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ORDER
The challenge in this petition is made to the summoning order No. F.No.177/INT/DGGI/HQ/2020/ 6548 dated 17.07.2023, issued, under Section 70 of The Central Goods and Services Act, 2017 by the Senior Intelligence Officer, the Directorate General of GST Intelligence/Respondent no. 1. 2. Heard learned counsel for the parties and perused the record. 3. Learned counsel for the petitioner would submit that the GST authority is investigating a matter for the last more than two years. Last time, a summon was issued by the respondent no. 1 to the petitioner requiring him to appear on 16.12.2020, which the petitioner complied with. 4. It is the case of the petitioner that he has not committed any wrong for GST credit; he has attended the previous summon in the year 2020, the proceedings have been protracted for a long; the petitioner is innocent; his custodial interrogation is not at all required; the petitioner does not have any criminal antecedent; there is no legal evidence. ....