M/S. Ashoke Sen & Anr. vs. Supdt. Anti Evasion, Gr. C, CGST & Cx, Kol (S) C0Mm. & Ors.
Held
The Court held that the impugned summons dated 28th July, 2017, and 27th October, 2017, had lost their force because the dates for appearance mentioned therein, 7th August, 2017, and 7th November, 2017, had already passed. Furthermore, the Court noted the petitioners' submission that they had appeared in response to these summons and submitted documents. Consequently, the Court found that the cause of action for challenging the summons did not survive at the present time. 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 prevent 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. Ashoke Sen & Anr., challenged two summons dated 28th July, 2017, and 27th October, 2017, issued by the Superintendent of Anti-Evasion, CGST & CX, Kolkata South Commissionerate. The summons directed the petitioners to appear on 7th August, 2017, and 7th November, 2017, respectively. The petitioners submitted that they had already appeared in response to these summons and furnished the required documents. They contended that the cause of action for challenging the summons no longer survived as the dates for appearance had passed and the summons had lost their force.
Key Issues
1. Whether the writ petition challenging the impugned summons dated 28th July, 2017, and 27th October, 2017, is maintainable and the cause of action survives, considering the dates of appearance mentioned in the summons have passed and the petitioners have already appeared and submitted documents. Petitioner's contention: The petitioners argued that the summons had lost their force as the specified dates for appearance had passed. They further submitted that they had complied with the summons by appearing and providing the requested documents, rendering the challenge to the summons moot. Revenue/State's contention: The judgment records no specific argument from the respondent authorities or the State regarding the maintainability of the petition or the survival of the cause of action.
AI-generated summary — verify with the full judgment below
2022 ks WPA 29288 of 2017 sl. 4 M/s. Ashoke Sen & 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 7th November, 2017 in my view, the impugned summons have 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 29288 of
The judgment continues below.
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