2020 (4) ADR 778 ::AIROnline 2020 Del 1018

Delhi High Court

Hon'ble Judge(s): Manmohan, Sanjeev Narula , JJ

Central Goods and Services Tax Act (12 of 2017) , S.67— Proceedings against petitioner - Investigation pending - Petition challenging order of attachment - Allegations of wrongful availment of ITC by assessee - Assessee receiving fifteen summons but appeared on only three occasions and that too without furnishing documents as asked for - In view of serious allegations levelled against assessee by officers of Directorate General of Goods and Services Tax Intelligence(DGGI) and by Commissioner of CGST, respondent / DGGI directed to conclude investigation within a period of three months. (Para 6 8)