M/S Agc Infracon Private Limited Through Its Authorized Representative vs. Senior Intelligent Officer And Another
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The Petitioner, M/s Agc Infracon Private Limited, filed a writ petition before the Bombay High Court challenging a summons dated January 12, 2024, issued by the Senior Intelligence Officer under Section 70 of the Central Goods and Services Tax Act, 2017. The Petitioner sought to quash the summons and stay its effect. The petition was filed on February 12, 2024. The Court noted that the Petitioner had already submitted an explanation to the notice on January 18, 2024. The Court also observed that the Registry circulated the petition after two years and six months due to the Petitioner's delay in circulating it.
Held
The Court declined to entertain the writ petition. The reasoning was that the Petitioner had already submitted an explanation to the notice on January 18, 2024. The Court emphasized that tax authorities must follow due procedure, and if a reply is filed within the prescribed time, it must be taken into account. By disposing of the petition while keeping all contentions of the parties open regarding the Petitioner's stand before the authorities, the Court implicitly directed the authorities to proceed with the matter considering the Petitioner's submitted explanation. The Court did not decide on the merits of the summons or the Petitioner's underlying GST obligations.
Key Issues
1. Whether the High Court should entertain a writ petition challenging a summons issued under Section 70 of the Central Goods and Services Tax Act, 2017, when the Petitioner has already submitted a reply to the notice. Petitioner's Contention: The Petitioner sought to quash the summons and stay its operation, implying a challenge to the issuance of the summons itself. Revenue's Contention: The judgment does not record any specific arguments made by the Respondent revenue authorities. However, the Court's decision suggests that the revenue authorities are expected to follow due procedure and consider the Petitioner's reply.
Sections Cited
Section 70
AI-generated summary — verify with the full judgment below
- 1 - wp6832.25.odt IN THE HIGH COURT OF JUDICATURE OF BOMBAY
BENCH AT AURANGABAD 908 WRIT PETITION NO. 6832 OF 2025 M/s Agc Infracon Private Limited ….Petitioner VERSUS Senior Intelligent Officer & another …..Respondents ….. Mr. R. K. Kasat, Advocate holding for Mr. A. N. Sikchi, Advocate for the Petitioner. CORAM : RAVINDRA V. GHUGE, ACJ. & HITEN S. VENEGAVKAR, J.
DATE : 13th AUGUST, 2026. PER COURT :
The substantive prayers put forth by the Petitioner read as under :- A. The Hon’ble High Court may be pleased to issue appropriate writ, order or direction in the nature of writ and thereby quash and st aside the impugned summons dated 12.01.2024 issued by the Respondent No. 1 under Section 70 of the Central Goods and Services Tax, Act, 2017. (Annexure -F) B. Pending hearing and final disposal of the present Writ Petition, the Hon’ble High Court maybe pleased to stay the effect, operation and implementation of the impugned summons dated 12.01.2024 issued by the Respondent No. 1 wp6832.25.odt under Section 70 of the Central Goods and Services Tax, Act, 2017. (Annexure - F)
This Petition is filed on 12.02.2024. It is circulated by the Registry after two years and six months, since the Petitioner did not circulate it.
Considering the above, we are not inclined to entertain this Petition since the Petitioner has already tendered an explanation to the notice on 18.01.2024. The authorities concerned have to follow the due procedure while dealing with such cases and, if a reply is filed within the time prescribed, such reply is also to be taken into account.
Keeping all contentions of the parties open, insofar as the stand taken by the Petitioner before the authorities, this Petition is disposed off. ( HITEN S. VENEGAVKAR, J.) ( ACTING CHIEF JUSTICE ) dyb
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.