M/S Orissa Stevedores LTD. vs. Union Of INDIA

This matter is taken up through hybrid mode.

Heard Mr. J. Sahoo, learned Senior Advocate along with Ms. Kajal Sahoo, learned counsel for the petitioner and Mr. Ch. Satyajit Mishra, learned Sr. Standing Counsel for GST.

The petitioner has filed this writ petition seeking to quash the summons dated 20.01.2022 and 24.02.2022 under Annexures-6 and 8 since the same are issued without juri iction.

Heard Mr. J. Sahoo, learned Senior Advocate appearing for the petitioner contended that whatever the petitioner is required to do pursuant to such summon, he has already complied with, therefore, there is no need to appear before any person.

Mr. Ch. S. Mishra, learned Sr. Standing Counsel for GST contended that by virtue of the summons issued to the petitioner, he has to appear before the authority and explain as to how they have complied with the directions, so that the authority can consider the same and pass appropriate order.

Having heard learned counsel for the parties and after going through the record, this Court without expressing any opinion on the merits of the case, disposes of the writ petition permitting the petitioner to carry out the summons before the appropriate authority and so far as the grounds taken with regard to the juri iction, the same can also be raised before the authority, so that the authority can consider the same and pass appropriate orders in accordance with law.

Issue urgent certified copy as per rules.