Ankit Bindal & Ors. vs. Pr. Commissioner Of Central Goods And Services Tax Delhi North & Anr.

Held

The Court took on record the statement made by Mr. Harpreet Singh, learned senior standing counsel for the respondents. He informed the Court that he had received instructions from Mr. Abhishek Bansal, Deputy Commissioner, Anti Evasion, GST (North). These instructions indicated that the impugned summons dated February 23, 2021, would be withdrawn concerning the petitioners. Furthermore, the revenue assured the Court that any further steps in the matter would be taken strictly in accordance with the law. In light of this submission by the revenue, the Court found no further necessity to adjudicate the writ petition. The Court's decision was based on the unilateral withdrawal of the summons by the revenue, rendering the challenge moot. No specific legal reasoning or ratio decidendi was provided as the matter was resolved by the revenue's statement. The Court did not expressly leave any issue undecided.

Facts

The petitioners, Ankit Bindal & Ors., filed a writ petition before the Delhi High Court challenging an impugned summons dated February 23, 2021, issued by the Principal Commissioner of Central Goods and Services Tax, Delhi North, and another respondent authority. The summons was issued in connection with GST matters. The revenue, represented by the Principal Commissioner of Central Goods and Services Tax, Delhi North, and another respondent, appeared through senior standing counsel. The dispute revolves around the validity and continuation of the summons issued to the petitioners.

Key Issues

1. Whether the impugned summons dated February 23, 2021, issued to the petitioners by the Principal Commissioner of Central Goods and Services Tax, Delhi North, and another respondent authority, is legally sustainable. Petitioner's Contention: The petitioners challenged the summons, implying it was issued without proper legal basis or in contravention of established procedures. Revenue's Contention: The revenue, through its counsel, informed the Court that it had received instructions from the Deputy Commissioner, Anti Evasion, GST (North). Based on these instructions, the revenue stated that the impugned summons would be withdrawn qua the petitioners and that further steps would be taken in accordance with the law. No specific legal provisions or precedents were cited by either side in the brief proceedings recorded.