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SANRAJ METALS PVT LTD vs. THE DIRECTORATE GENERAL OF GST INTELLIGENCE AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
Gursimran Singh Jossan
Birinderpal Singh
Res. Counsel
Sourabh Goel
Mamta Singla Talwar

Petitioner / Applicant

SANRAJ METALS PVT LTD

Respondent THE DIRECTORATE GENERAL OF GST INTELLIGENCE AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date Sep 25, 2023
Order No.

CWP-15452-2022 ( O&M )

Citation

2023(9) TAXREPLY 8009
Original Order
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ORDER

ORDER Ritu Bahri, J. (Oral) CM-3126-CWP-2023 Prayer in the application is for impleading Directorate General of GST Intelligence, Ghaziabad Regional Unit, Ghaziabad as respondent No.3. Reply to this application, along-with the document Annexure R-3/1, has already been filed on behalf of respondent No.3. Heard. Learned counsel for the opposite counsel has given no objection if the application is allowed. In view of the above, Directorate General of GST Intelligence, Ghaziabad Regional Unit, Ghaziabad is hereby impleaded as respondent No.3. CM-6688-CWP-2023 Application is allowed, as prayed for. Annexures P-14 to P-19 are taken on record. Main case. In the present petition, petitioner has assailed the summons dated 12.07.2022, Annexure P-1, issued by respondent No.1 under Section 70 of the Central Goods & Services Tax Act, 2017 (for short ‘CGST Act’). The main ground is that the summons issued by respondent No.1 is barred....

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