TEJAS PRAVIN DUGAD Vs. UNION OF INDIA

JUDGEMENT

(1.) All the proceedings are filed for the following reliefs:

(2.) Heard both the sides.

(3.) The Petitioners are directors of M/s. Ganraj Ispat Private Limited company and the company is registered under the provisions of the Central Goods and Services Tax Act, 2017 (GST Laws) (hereinafter referred as "the Act "). It has registered office at Supa, District Nagar, Maharashtra. One Tushar Munot, sole proprietor of M/s. Rutu Enterprises was arrested by the Respondents, officers of GST intelligence in the month of October 2020. In the month of November 2020, search of the premises of the company of Petitioners was conducted and some documents came to be seized. It is the contention of the Petitioners that as there was allegations of commission of offence under Section 132 of the Act and it was informed to them that there was GST liabilities of Rs.84,00,046/- (Rupees Eighty-Four Lakh and Forty-Six Only), the Petitioner deposited this amount with Respondent No.2, but under protest. It is the contentions of the Petitioners that they want to contest the liability levied against them.