Praveen Kumar vs. Principal Commissioner Of Central Goods And Service Tax, New Delhi

Facts

The petitioner, Praveen Kumar, filed a petition under Section 482 Cr.P.C. before the Punjab and Haryana High Court seeking to quash summons dated March 29, 2022, January 16, 2023, and February 28, 2023, along with another summons dated April 26, 2023. The petitioner's grounds for seeking quashing were that a complaint case, COMA No. 39/2020, titled 'Director General of GST Intelligence Vs. M/s Om Trade In-Exim', had already been filed by the Directorate General of GST Intelligence, Gurugram Zonal Unit, before the Chief Judicial Magistrate, Palwal. The respondent was the Principal Commissioner of Central Goods and Service Tax. The petitioner's counsel, at the outset of the proceedings, prayed for the withdrawal of the petition.

Held

The Court did not delve into the merits of the case or the arguments presented by the petitioner regarding the quashing of the summons. The judgment records that at the very outset of the proceedings, the learned counsel for the petitioner prayed for the withdrawal of the present petition. Consequently, the Court dismissed the petition as withdrawn, as prayed for by the petitioner. No specific finding was given on the validity of the summons or the existence of the complaint case. The operative direction was solely to dismiss the petition as withdrawn.

Key Issues

1. Whether the summons issued to the petitioner are liable to be quashed in light of the pre-existing complaint case filed by the Directorate General of GST Intelligence? The petitioner argued that the issuance of further summons was unwarranted and vexatious given that a complaint case had already been instituted concerning the same matter. The petitioner sought the quashing of the impugned summons. The respondent, the Principal Commissioner of Central Goods and Service Tax, did not present any arguments as the petitioner sought withdrawal of the petition at the initial stage.