M/S. Dhar Const. & Anr. vs. Supdt. Anti Evasion, Gr. C, CGST & Cx, Kol (S), Comm. & Ors.
Held
The Court found that the impugned summons, having been issued for specific past dates (August 7, 2017, and November 3, 2017), had lost their force and the cause of action for challenging them no longer survived. The Court noted that the petitioners had already appeared and submitted documents in response to these summons. Consequently, the writ petition was disposed of without passing any further order on the merits of the summons themselves. The Court clarified that this disposal would not preclude the respondents from proceeding in accordance with law in the future if a new occasion arose. Any interim order, if in place, was vacated.
Facts
The petitioners, M/s. Dhar Construction & Anr., challenged two summons dated July 28, 2017, and October 27, 2017, issued by the Superintendent of Anti-Evasion, CGST & CX, Kolkata South Commissionerate, and other respondents. The summons directed the petitioners to appear on August 7, 2017, and November 3, 2017, respectively. The petitioners submitted that they had already appeared in response to these summons and furnished documents. The writ petition was filed in 2017.
Key Issues
1. Whether the cause of action for challenging the summons dated July 28, 2017, and October 27, 2017, survives at present. The petitioners argued that the summons were issued for specific dates which have long passed, rendering them infructuous. They also contended that they had already appeared and submitted documents in compliance with the summons. The respondents did not record any specific arguments against the petitioners' submissions regarding the survival of the cause of action.
AI-generated summary — verify with the full judgment below
2022 ks WPA 29294 of 2017 sl. 5 M/s. Dhar 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. 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 3rd 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 29294 of 2017 is disposed
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.