M/S. Shantanu Const. vs. Supdt. Anti Evasion, Gr. C, CGST & Cx, Kol.(S) Comm & Ors.
Held
The Court held that the impugned summons have lost their force because the dates for appearance (August 22, 2017, and November 7, 2017) have long passed. Furthermore, the petitioners have already appeared before the authorities and submitted the necessary documents in response to these summons. Consequently, the cause of action for challenging the summons no longer survives. The Court disposed of the writ petition without passing any further order, noting that this disposal would not prevent the respondents from proceeding in accordance with law in the future if a new occasion arises. Any interim order, if previously granted, was vacated.
Facts
The petitioners, M/s. Shantanu Construction & Anr., challenged two summons dated August 8, 2017, and October 27, 2017, issued by the Superintendent of Anti-Evasion, CGST & CX, Kolkata South Commissionerate. These summons directed the petitioners to appear on August 22, 2017, and November 7, 2017, respectively. The petitioners have 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, 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 specified dates for appearance have passed. They also submitted that they have already appeared and furnished documents in response to the summons, rendering the challenge to the summons moot. Revenue/State's contention: The judgment does not record any specific arguments made by the respondents.
AI-generated summary — verify with the full judgment below
2022 ks WPA 29284 of 2017 sl. 3 M/s. Shantanu 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 8th August, 2017 and 27th October, 2017 issued by the respondent authorities concerned by which petitioners were directed to appear on 22nd 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 292
The judgment continues below.
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