M/S M L Sarkar & Co & Anr vs. Supdt Of Serv Tax Range -V Tollygunge Divn Serv Tax Ii Comm
Held
The Court held that the impugned summon dated November 22, 2017, had lost its force as the date for appearance (November 29, 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 the occasion arose. Any interim order, if in place, was vacated.
Facts
The petitioners, M/s. M.L. Sarkar & Co. & Anr., challenged a summon dated November 22, 2017, issued by the Superintendent of Anti-Evasion, CGST & CX, Kolkata South Commissionerate. The summon directed the petitioners to appear on November 29, 2017. The petitioners submitted that they had already appeared in response to the summon and submitted the required documents. The High Court noted that the summon had lost its force and the cause of action for challenging it no longer survived.
Key Issues
1. Whether the cause of action for challenging the impugned summon dated November 22, 2017, survives, given that the date for appearance has passed and the petitioners have already appeared and submitted documents. (Question of fact and law) Petitioner's contention: The petitioners argued that they had complied with the summon by appearing and submitting documents, rendering the challenge to the summon moot and the cause of action non-existent. Revenue/State's contention: The respondents did not record any specific arguments against the petitioners' submission regarding the mootness of the summon. The Court proceeded based on the submissions made.
AI-generated summary — verify with the full judgment below
2022 ks WPA 29448 of 2017 sl. 7 M/s. M.L. Sarkar & Co. & Anr.
Vs Superintendent of Anti-Evasion, Gr. ‘C’, CGST & CX, Kolkata South Commissionerate & Ors.
Mr. Abhratosh Majumdar, Ld. Sr. Adv., Ms. A. Bazaz … 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 29th November, 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 29448 of 2017 is disposed of without any furt
The judgment continues below.
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