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2020 (3) TMI 1371 - HC - GSTSummon of Managing Director - Managing Director has already appeared 10 times - HELD THAT - As per the last summons which were served upon to the petitioner (which he has received) it has been clarified that the Managing Director need not appear in person but the representative who appears with the documents must be in a position to answer the queries, and in the absence thereof the requirement for the presence of the Managing Director may arise - In view of this clarification nothing survives. Petition disposed off.
Issues:
Challenge to impugned summon for being malafide and in violation of guidelines. Analysis: The petition was filed to quash the impugned summon dated 19.02.2020, which was considered malafide and in violation of guidelines issued by the respondent. The learned counsel for the petitioner argued that the Managing Director had already appeared 10 times, emphasizing the burden of appearance. However, during the proceedings, the Additional Solicitor General of India clarified that as per the last summons received by the petitioner, the Managing Director need not appear in person. It was stated that the representative appearing with the documents must be capable of answering queries, and only in their absence, the presence of the Managing Director may be required. This clarification resolved the issue raised by the petitioner, rendering the challenge to the summon baseless. The Court acknowledged the clarification provided by the Additional Solicitor General, which addressed the concerns raised by the petitioner regarding the repeated appearances of the Managing Director. Consequently, the Court found that with the new guidelines in place, there was no need to further challenge the impugned summon. As a result, the petition was disposed of, indicating that the matter was resolved satisfactorily. Additionally, since the main case had been decided, any pending civil miscellaneous application was also disposed of accordingly, ensuring the completion of all related matters in the case.
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