Ankit Bhutani vs. Union Of INDIA Through Secretary,Department Of Revenue, Ministry Of Finance ,New Delh And 2 Others
Held
The Court held that the petitioner's conduct, including non-appearance before the authorities, did not qualify for discretionary relief under Article 226. The Court emphasized that the purpose of such inquiries would be frustrated if non-cooperation was allowed.
Facts
The petitioner received multiple summonses from the GST Intelligence office for an inquiry regarding Input Tax Credit (ITC) without receipt of goods. Despite these summonses, the petitioner did not appear before the authorities and sought relief from the High Court.
Key Issues
Whether the writ court should grant discretionary relief to a petitioner who has not cooperated with an inquiry initiated under Section 70 of the CGST Act and has not appeared before the authorities.
Sections Cited
Section 70
AI-generated summary — verify with the full judgment below
Court No. - 7 Case :- WRIT TAX No. - 132 of 2020 Petitioner :- Ankit Bhutani, Son of Shri Madan Lal Bhutani parter of M/s Ravi Crop Science, Industrial Growth Area, Phase-1, Samba (Jammu & Kashmir), R/o D-14, Jivan Jyoti Apartment, Pretampura, Delhi Respondent :- Union of India through Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi and 2 others Counsel for Petitioner :-Birendra Kumar Srivastava (Senior Advocate) assisted by Abhai Kumar Singh Counsel for Respondent No.1:- Anant Kumar Tiwari Counsel for Respondent Nos. 2 and 3:- Ashok Singh Hon'ble Biswanath Somadder,J.
Hon'ble Dr. Yogendra Kumar Srivastava,J. [Per: Hon’ble Biswanath Somadder, J.] The writ petitioner is an individual against whom several summonses / notices have been issued from time to time by the Senior Intelligence Officer, office of the Directorate General of Goods & Services Tax Intelligence, Ghaziabad Regional Unit, Ghaziabad. The summonses have been issued on various dates.
As stated in paragraph 3 of the writ petition, the dates are 26th September, 2019, 27th September, 2019, 1st October, 2019, 7th October, 2019, and 15th October, 2019. As stated in paragraph 14 of the wr
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