Sazid Ali Khan Vs Office of Principal Commissioner (Gujarat High Court)
Gujarat High Court held that departmental officers who issued summons or arrest memo are not required to be cross-examined by the petitioner. Accordingly, non-granting cross-examination to that extent is justifiable.
Facts- The petitioner is a proprietor of M/s.KSEG India International and doing scrap business since two decades. An information was received by the letter dated 04.10.2018 from the Joint Commissioner (Preventive), CGST, Ahmedabad South by the respondents to the effect that M/s.S.K.Enterprise, Ahmedabad is indulging in generating invoices and passing on GST credit to other Companies without any actual movement of goods and has passed on the GST credit to the M/s.KSEG India International, Vadodara.
On the basis of such information, a search operation was conducted at the premises and relevant documents i.e. purchase invoices of M/s.S.K.Enterprise, Ledger Account etc. were seized under the Panchnama. Thereafter, further investigation was carried out against M/s. H. M. Industries Private Limited, Kapadwanj on the same issue i.e. availment of credit on strength of input invoices without receipt of the goods from three bogus firms of Ahmedabad i.e. M/s. Shivay Enterprise, M/s. Avi Enterprise and M/s. Parshwnath Engineering. During the course of the search at the premises of M/s.KSEG, it was found that the petitioner also availed the credit on the strength of invoices issues by the said three firms.
