M/S M L Dutta & Associates & Anr vs. Supdt Of Anti Evasion Gr C CGST & Cx Kol South Comm & Ors.
Held
The Court held that the impugned summon dated 22nd November, 2017, had lost its force as the date of appearance (4th December, 2017) had passed. Furthermore, the petitioners had already appeared and submitted documents in response to the summon. Consequently, the cause of action for challenging the summon no longer survived. The Court disposed of the writ petition without any further order, clarifying that this disposal would not prevent the respondents from proceeding in accordance with law in the future if occasion arose. The interim order, if any, was vacated.
Facts
The petitioners, M/s. M.L. Dutta & Associates & Anr., challenged a summon dated 22nd November, 2017, issued by the Superintendent of Anti-Evasion, Gr. ‘C’, CGST & CX, Kolkata South Commissionerate & Ors. The summon directed the petitioners to appear on 4th December, 2017. The petitioners also stated that they had already appeared in response to the summon and submitted documents. The writ petition was filed in 2017.
Key Issues
1. Whether the cause of action for challenging the summon dated 22nd November, 2017, survives at present, given that the date for appearance has passed and the petitioners have already appeared and submitted documents. (Question of fact and law) Contentions: Petitioner: The summon has lost its force as the appearance date has passed and they have complied with its directions. Therefore, the writ petition should be disposed of. Revenue/State: No specific arguments recorded in the judgment regarding the survival of the cause of action or the validity of the summon.
AI-generated summary — verify with the full judgment below
2022 ks WPA 29452 of 2017 sl. 9 M/s. M.L. Dutta & Associates & Anr.
Vs Superintendent of Anti-Evasion, Gr. ‘C’, CGST & CX, Kolkata South Commissionerate & Ors.
Mr. Malay Dhar, Mr. Bhaskar Sengupta … For the Petitioners.
Mr. Somnath Ganguly, Mr. Priyamvada Singh … For the Respondent Nos. 1 & 2.
Mr. A. Roy, Ld. GP Mr. T.M. Siddiqui, Mr. Debasish Ghosh … For the State.
Heard learned Advocates appearing for the parties.
In this matter, petitioners have challenged the impugned summon dated 22nd November, 2017 issued by the respondent authorities concerned by which petitioners were directed to appear on 4th December, 2017, in my view, the impugned summon has lost its force today and against the issuance of impugned summon, cause of action does not survive at present.
Petitioners also submit that in response to the impugned summon, petitioners have already appeared and submitted documents.
Considering these facts, this writ petition being WPA 29452 of 2017 is disposed of without any further order.
The judgment continues below.
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