M/S. Great INDIA Roadways, Cuttack vs. Central Board Of Indirect Taxes And Customs, New Delhi

Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, his client is a transporter. So far as goods and services tax are concerned, his client is entitled to be assessed on following procedure of reverse charge. Otherwise, goods or services tax is not payable by him.

Repeated summons have been issued purportedly under section 17 in Odisha Goods and Services Tax Act, 2017. His client has impugned the summons to demonstrate that his client’s books and accounts are being called for, seized and harassment meted out.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, there are three summons disclosed in the writ petition. First was issued immediately pursuant to search. Second and third summons are consequent summons requiring, inter alia, password to access soft copies of document submitted. It is an ongoing inquiry. Petitioner moving this Court is with purpose to cause obstruction to the inquiry. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of opposite party no.1. 4. Having heard petitioner and revenue, we direct that revenue must prepare report on the inquiry and communicate to petitioner within four weeks from date. If necessary there may be further requisition(s) on petitioner.

The writ petition is disposed of.