M/S Bhilwara Jaipur Toll Road (P.) LTD. vs. Central Board Of Indirect Taxex And Customs
Original PDF →Facts
M/s Bhilwara Jaipur Toll Road (P.) Ltd. (the petitioner) filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition sought to quash a summon dated December 28, 2021, issued by the Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence, Jaipur Zonal Unit (respondent No. 2). The summon initiated enquiry proceedings against the petitioner. The tax period and amount in dispute were not specified in the provided text. The procedural history is limited to the filing of the writ petition and the subsequent submission by the respondents.
Held
The Court decided the matter based on the submission made by the respondents. The respondents' counsel stated that the proceedings initiated by the summon dated December 28, 2021, and the enquiry have been closed, and no proceedings are currently pending against the petitioner. Consequently, the Court found the writ petition to be infructuous. The reasoning is that if the action under challenge has ceased to exist and no further proceedings are pending, the purpose of quashing the summon and enquiry is rendered moot. The operative direction was to dispose of the petition as infructuous. The petitioner was granted liberty to file an application for recalling the order if there was any factual discrepancy in the respondents' statement. No specific GST provisions were discussed in detail, and the decision turned on the factual submission of the respondents.
Key Issues
1. Whether the summon dated December 28, 2021, issued by the Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence, Jaipur Zonal Unit, and the enquiry proceedings initiated thereunder, are liable to be quashed? (Question of law and fact, potentially concerning powers of inquiry under GST law). Petitioner's Contention: The petitioner sought to quash the summon and the resultant enquiry proceedings. Respondents' Contention: The learned counsel for the respondents, on instruction, submitted that the proceedings initiated through the impugned summon have been closed, and as on the date of the submission, no proceedings were pending against the petitioner.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 30/01/2025
This petition was filed seeking quashing of summon dated 28.12.2021 issued by the respondent No.2 to quash the enquiry proceedings initiated through the impugned summon.
Learned counsel for the respondents on instruction submits that the proceedings have been closed qua summons and the enquiry and as on date no proceedings have been pending against the petitioner.
The petition is disposed of as infructuous.
[2025:RJ-JP:4197-DB] (2 of 2) [CW-1040/2022]
The petitioner shall be at liberty to file an application for recalling of the order in case there is a factual discrepancy in the statement made by learned counsel for the respondents. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/21
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.