Gaursons Realtech Pvt. Ltd. vs. Union Of India & Ors.
(Delhi High Court, Delhi)
C.M.No. 26700/2020
1. The application has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
2. Present application has been 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 undertake further investigation and the notice dated 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 proceedings as well as investigation with regard to other projects of the petitioner vide order dated 5th October, 2020.
4. He further states that respondent no.3 vide notice dated 09th October, 2020 directed the applicant to answer the summons dated 25th September, 2020 and provide the information/ documents in respect of its project ‘16th Park View’ as there was no stay of direction passed under Rule 133(4) of the CGST Rules, 2017 vide Order dated 05th October, 2020.
5. He emphasises that 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 the applicant.
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 the aforesaid, the direction under Rule 133(4) of the CGST Rules given in the impugned order dated 07th July, 2020 to the respondent no.3 to undertake further investigation and the notice dated 09th October, 2020 as well as summons dated 25th September, 2020 are stayed till further orders. Accordingly, the application stands disposed of.
10. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
