Full Text
W.P. (C) 5347/2020
GAURSONS REALTECH PVT LTD ......Petitioner
Through: Mr.Monish Pandawith Mr.Mrinal Bharat Ram and Mr.KshitizArya, Advocates.
Through: Mr.Bhagvan Swarup Shukla,CGSC with Mr.Shravan Kumar,Advocates for UOI.
Mr.Ravi Prakash,Advocatefor respondent nos.2 & 3.
Date of Decision: 20th October,2020
HON'BLE MR. JUSTICE SANJEEV NARULA
JUDGMENT
C.M.No. 26700/2020
1. The application has been listed before thisBench by the Registry in view of the urgencyexpressed therein.The same has been heardby way of video conferencing.
2. Present application hasbeen filed by the petitioner seeking a stay on the operation of direction under Rule 133(4) of the CGST Rules given in the impugned order dated 07th July, 2020 to the respondent no.3 to 2020:DHC:3069-DB undertake further investigation andthe noticedated 09th October, 2020 as well as summons dated 25th September,2020 both issued by the respondent no. 3.
3. Learned counsel for the petitioner states that this Court stayed the penalty proceedingsas well as investigation with regard to otherprojects of the petitioner vide order dated 5th October,2020.
4. He furtherstates that respondentno.3vide notice dated09th October, 2020 directed theapplicant to answer the summons dated25th September, 2020 and provide the information/ documents in respect of its project ‘16th Park View’ as therewas no stay of direction passed under Rule 133(4) of the CGST Rules,2017 vide Order dated 05th October,2020.
5. He emphasisesthat in spite of grant of stay of further investigation by this Court, respondent no.3 has precipitated the issue. In view of the aforesaid, he states that if the summons dated 25th September, 2020 and notice dated 09th October, 2020 are not stayed by this Court, the respondent nos. 2 and 3 will take coercive steps against theapplicant.
6. He lastly reiterates that the entire benefit of input tax credit as well as reduction in rate of tax has been passed on to the flat buyers.
7. Issue notice.
8. Mr.Bhagwan Swarup,CGSC accepts notice on behalf of respondent no.1 and Mr.Ravi Prakash, Advocate accepts notice on behalf of the respondent nos.[2] & 3/non-applicants.
9. Keeping in view theaforesaid,the direction under Rule133(4) of the CGST Rules given in the impugned order dated 07th July, 2020 to the respondent no.3 to undertake further investigation and thenoticedated 09th October, 2020 as well as summons dated25th September,2020 are stayed till furtherorders. Accordingly, theapplication stands disposed of.
10. The order be uploaded on the websiteforthwith.Copy of the order be also forwarded to the learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J OCTOBER 20, 2020 KA