2021 (5) TMI 621 - HC - GST

Service of summons - respondent submits that the summons are like spent bullets, and therefore, have become inefficacious - HELD THAT - Mr. Bansal, on instructions, says, no steps for criminal prosecution qua the petitioner have been triggered based on the impugned summons. The writ petition is closed.

Summary

Issues:
Challenging summons served on petitioner post-expiry date, effectiveness of summons, potential criminal prosecution, closure of writ petition, application under Section 70 of CGST Act.

Analysis:
The writ petition challenged the validity of summons issued to the petitioner post-expiry date. The petitioner's counsel argued that the summons were vague and served after the specified appearance date had passed. On the other hand, the respondents' counsel contended that the summons had become inefficacious, akin to spent bullets. It was clarified that no steps for criminal prosecution against the petitioner had been initiated based on the impugned summons. Consequently, the petitioner's counsel suggested closing the writ petition, which was duly ordered.

The Court emphasized that if the respondents decide to resort to Section 70 of the Central Goods and Service Tax Act, 2017, the legal provisions outlined therein must be adhered to by the concerned officer. Subsequently, the writ petition was closed, and any pending applications were also deemed closed as per the order issued. The judgment highlighted the importance of legal compliance and adherence to statutory provisions in any future actions under the CGST Act.