Ashirvad Food Products PVT LTD And Ors vs. Sr Intelligence Officer, Dir. General Of GST Interlli And Ors

Held

The Court disposed of the writ petition with a direction upon the CGST Authorities to act in accordance with law. Specifically, the CGST Authorities were directed to take cognizance of a letter dated December 8, 2020, written by the Special Secretary to the Government of West Bengal, and to act accordingly. The Court found that no further directions were required beyond these directives. The reasoning behind this decision is not elaborated in detail, but it implies that the Court found the existing legal framework and the specified actions to be sufficient for addressing the petitioner's grievances. The ratio decidendi appears to be that statutory authorities must act in accordance with law and consider relevant communications from other government departments when exercising their powers.

Facts

The writ petitioner, Ashirvad Food Products Pvt. Ltd. & Ors., is aggrieved by a summons issued under Section 70 of the Central Goods and Services Tax Act, 2017. The summons was issued by the Directorate General of GST Intelligence, New Delhi. The petitioner approached the High Court under Article 226 of the Constitution of India. No affidavit-in-opposition was called for, and thus the allegations in the writ petition are deemed not admitted by the respondents. The Court considered submissions from both the petitioner and the respondents, including the State.

Key Issues

1. Whether the summons issued under Section 70 of the Central Goods and Services Tax Act, 2017, is valid and legally sustainable, considering the circumstances under which it was issued? The petitioner argued that the summons was issued without proper jurisdiction or in contravention of established procedures, potentially seeking to quash or modify the summons. The revenue, represented by the Senior Intelligence Officer and others, likely contended that the summons was issued in accordance with the powers vested under Section 70 of the CGST Act for the purpose of inquiry and investigation into potential tax evasion or non-compliance. The State also appeared before the Court, suggesting their interest in the matter or potential involvement in related proceedings.