THE HONOURABLE SMT. JUSTICE K. SUJANA CRIMINAL PETITION Nos.6607, 6608, 6609 and 6610 of 2024

COMMON ORDER

Since the issue involved in all the criminal petitions is one and the same, they are being heard together and are being decided by way of this common order.

2. These criminal petitions are filed under Section 482 of Code of Criminal Procedure, 1973 (for short ‘Cr.P.C.’) to quash the proceedings dated 07.06.2024 in CBIC-DIN- 20240656YP000000DBA6, CBIC-DIN-20240656YP000000BCF4, CBIC- DIN-20240656YN000021262C and CBIC-DIN-20240656YP0000111CF1, on the file of the Commissioner of Central Tax, Central Excise and Service Tax, Medchal GST Commissionerate, Hyderabad.

3. The brief facts of the cases are that petitioner No.2 is a company and petitioner No.1 is the Director of petitioner No.2-company in all the cases. On 07.06.2024, the respondent issued notices to petitioner No.1 under Section 70 of CGST Act directing him to appear before the respondent on 10.06.2024 to produce the details of invoices pertaining to inward and outward supplies of petitioner No.2 companies. But the notices were not handed over to petitioner No.1 as he was out of station. On the same day i.e., 07.06.2024, with