M/S Mousumi Enterprise & Anr vs. Superintendent Of Anti Evasion & Ors

Held

The Court held that the impugned summon dated August 7, 2017, had lost its force as the date of appearance (August 22, 2017) had long passed. The Court noted that the petitioners had already appeared in response to the summon and submitted documents. Therefore, the cause of action for challenging the summon did not survive at present. The writ petition was disposed of without passing any further order. The Court clarified that this disposal would not prevent the respondents from proceeding in accordance with law in the future if the occasion arose. Any interim order, if granted, was vacated.

Facts

The petitioners, M/s. Mousumi Enterprise & Anr., challenged a summon dated August 7, 2017, issued by the Superintendent of Anti-Evasion, CGST & CX, Kolkata South Commissionerate. The summon directed the petitioners to appear on August 22, 2017. The petitioners submitted that they had already appeared in response to the summon and furnished documents. The writ petition was filed in 2017.

Key Issues

1. Whether the cause of action for challenging the summon dated August 7, 2017, survives at present, considering the date of appearance stipulated in the summon has long passed. (Question of law) Contentions: Petitioner: The summon is no longer enforceable as the date for appearance has expired. They have already complied with the summon by appearing and submitting documents. Revenue/State: The Court should consider the ongoing process and the possibility of future action if necessary. The petitioners have already appeared and submitted documents, implying the initial challenge to the summon itself may be moot.