M/S. A.M. Const. & Anr. vs. Supdt. Anti Evasion, Gr. C, CGST & Cx, Kol (S) Comm. & Ors.
Held
The Court held that the impugned summons, dated 28th July, 2017, and 27th October, 2017, have lost their force. The Court noted that the dates for appearance stipulated in the summons (7th August, 2017, and 2nd November, 2017) have long passed. Furthermore, the petitioners had already appeared and submitted documents in response to these summons. Consequently, the Court found that the cause of action for challenging the summons no longer survived at the present time. The writ petition was disposed of without any further order, with a clear direction that this disposal would not prevent the respondents from proceeding in accordance with law in the future if the occasion arises. Any interim order, if in place, was vacated.
Facts
The petitioners, M/s. A.M. Construction & Anr., challenged two summons dated 28th July, 2017, and 27th October, 2017, issued by the Superintendent of Anti-Evasion, CGST & CX, Kolkata South Commissionerate. These summons directed the petitioners to appear on 7th August, 2017, and 2nd November, 2017, respectively. The petitioners stated that they had already appeared in response to these summons and submitted the required documents. The writ petition was filed in 2017.
Key Issues
1. Whether the cause of action for challenging the impugned summons survives at present, given that the dates for appearance have long passed and the petitioners have already complied with the summons by appearing and submitting documents. Petitioner's contention: The petitioners argued that the impugned summons have lost their force as the dates for appearance have expired and they have already complied with the directions by appearing and submitting documents. Therefore, the cause of action for challenging the summons no longer exists. Revenue/State's contention: The judgment does not record any specific arguments made by the respondents (Superintendent of Anti-Evasion and the State).
AI-generated summary — verify with the full judgment below
2022 ks WPA 29302 of 2017 sl. 6 M/s. A.M. Construction & 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. Sukalpa Seal 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 28th July, 2017 and 27th October, 2017 issued by the respondent authorities concerned by which petitioners were directed to appear on 7th August, 2017 and 2nd November, 2017 in my view, the impugned summons have lost its force today and against the issuance of impugned summons, cause of action does not survive at present.
Petitioners also submit that in response to the impugned summons, petitioners have already appeared and submitted documents.
Considering these facts, this writ petition bein
The judgment continues below.
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