Shiv Flour Mills And Ors vs. Union Of INDIA And Ors.
Facts
The petitioner, Shiv Flour Mills & Anr., filed a writ petition challenging a summons dated December 7, 2020, issued by the Senior Intelligence Officer of the Directorate Central GST Intelligence Headquarter, requiring their appearance on December 14, 2020. The petitioner requested an adjournment. Subsequently, another summons dated February 25, 2021, was issued, directing appearance on March 4, 2021. The petitioner sought a further adjournment on March 4, 2021, citing the accountant's illness and the COVID-19 pandemic. Despite seeking compliance and filing the writ petition on March 18, 2021, the petitioner contended that the time for compliance with the February 25, 2021 summons had expired and the summons had lost its force. The respondents had not communicated any order of adjournment or further extension.
Held
The Court held that the writ petition was not maintainable. The primary reason for this decision was that the time for compliance with the summons dated February 25, 2021, had already expired on March 4, 2021. The Court noted that the summons was no longer in force. Furthermore, the respondents had failed to communicate any order of adjournment or further extension for compliance. Given that the petitioner themselves had sought an adjournment and the summons had lost its force, the Court was not inclined to entertain the writ petition. The ratio decidendi is that a writ petition challenging a summons that has expired and lost its operative effect is not maintainable.
Key Issues
1. Whether the writ petition is maintainable when the impugned summons dated February 25, 2021, has lost its force due to the expiry of the compliance date (March 4, 2021) and the petitioner's own request for adjournment. Petitioner's Argument: The petitioner argued that the writ petition was maintainable because the summons had expired and lost its efficacy. They had sought an adjournment due to genuine reasons, and the respondent authority had failed to communicate any decision on the adjournment or grant further extension, rendering the summons non-operative. Revenue's Argument: The judgment does not record any specific arguments made by the Union of India (Revenue) in response to the maintainability of the writ petition or the validity of the summons. The court's decision appears to be based on the facts presented and the petitioner's own submissions regarding the expired summons.
AI-generated summary — verify with the full judgment below
S/L 28 07.09.2021 Court. No. 2 cm WPA 8084 of 2021 Shiv Flour Mills & Anr. -Vs- Union of India & Ors. (Through Video Conference) Mr. Anil Dugar Mr. R. Chatterjee … For the Petitioners Mr. Somnath Ganguli Ms. Manasi Mukherjee Ms. P. Singh …. For the U.O.I. Both the parties are present. This writ petition has been filed by the petitioner being aggrieved by the impugned summons dated 7th December, 2020 issued by the Senior Intelligence Officer of the Directorate Central GST Intelligence Headquarter by which the petitioner was asked to appear in person on 14th December, 2020 in his office against the said summon. Petitioner had asked for adjournment before the respondent authority concerned. Thereafter another summon dated 25th February, 2020 being Annexure p-9 of the writ petition by which petitioner was asked to appear before the respondent authority concerned on 4th March, 2021. In response to the said summon it appears from record that the petitioner sought adjournment and prayed for extension of time for the aforesaid compliance by his letter dated 4th March, 2021 on the ground of illness of 2 the accountant and for the reason of Covid-19 Pandemic situation. Petitio
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