PANKAJ BHANDARI, J. - (1.) Petitioners have preferred this Writ Petition seeking quashing and setting aside of summons issued by the Commissioner of Central Goods and Service Tax Department, Jaipur and Alwar and a further prayer that the authorities be directed not to take any coercive action against the Petitioners.
(2.) Succinctly stated facts of the case are that the Petitioner No.1 is the Managing Director of M/s Leel Electricals Limited, Petitioner No.2. The Central Goods And Service Tax Department conducted a raid on 17.01.2019, at the premises of the Petitioners' Company at Bhiwadi, Rajasthan. Senior Officials of the company, Shri Mukut Bihari Sharma, Director and Chief Financial Officer (CFO) and Shri Shobhan Singh Bhandari were asked to remain present at the premises of the Company. Summons under Section 70 of the Goods and Services Tax Act were served upon them. The raid continued till 19.01.2019. After recording of the statements of Officials of Company, they were arrested. As per the case of the Department, the Company had fraudulently availed input tax credit of Rs.40.53 crores by issuance of fictitious sale invoices and sister concerns of company and Petitioner-Company had fraudulently availed input tax credit of Rs.328 crores.
(3.) It is contended by counsel for the Petitioners that the Petitioner No.1 was residing in United States of America. It was only after demise of his father that he returned to India in November, 2017. He was appointed as M.D. on 30.05.2018 after demise of his father-Shri Brij Raj Punj. He has all apprehension that if he appears, in pursuance of the notice issued under Section 70 of the Goods and Services Tax Act by the Department, he would be arrested, as has been the fate of Senior Officials of the Company.;