Section 67 of the CGST Act, 2017— Search and Seizure -- The respondent had handed over its investigation to the Directorate General of Goods and Services Tax Intelligence, Ghaziabad Region who has been investigating the matter. The Court is of the view that DGGI, Ghaziabad is a necessary and proper party. Accordingly, DGGI is impleaded as respondent no. 3 to the present writ petition. The other respondents undertook to inform to the newly impleaded respondent.
Held that:-The Hon’ble High Court directed that the matter be listed on 29.06.2020. Further, directed that a counsel as well as a responsible officer who is well conversant with the facts of the present case appear before this Court.—Watermelon Management Services Private Limited Vs The Commissioner, Central Tax, Gst Delhi (East) & Anr.  25 TAXLOK.COM 038 (Delhi)