2022 (11) TMI 678 - HC - GST

Seeking impleadment of Additional Directorate General of GST Intelligence, Nagpur Zonal Unit and Additional Directorate General of Goods and Services Tax Intelligence, Guwahati Zonal Unit, as respondent Nos.12 13, respectively - HELD THAT - The least that the petitioner concern s proprietor could have done was to furnish reasons for his inability to appear and supply the copies of the documents sought by the concerned authority. Ms Anjali J. Manish, who appears on behalf of the petitioner, says that several agencies, who are investigating the applicant/petitioner have been furnished copies of the documents - this is not a good enough reason to avoid furnishing documents, sought by the concerned authority. Application allowed.

Summary

Issues involved:
Application for impleadment of Additional Directorate General of GST Intelligence, Nagpur Zonal Unit and Additional Directorate General of Goods and Services Tax Intelligence, Guwahati Zonal Unit as respondents. Non-compliance with a summon dated 14.09.2022 by the petitioner's proprietor.

Analysis:
The petitioner filed an application seeking to implead the Additional Directorate General of GST Intelligence, Nagpur Zonal Unit, and Additional Directorate General of Goods and Services Tax Intelligence, Guwahati Zonal Unit as respondents in the case. The court issued notice to the respondents, and Mr. Aditya Singla accepted the notice on behalf of the non-applicants/respondents. Mr. Singla informed the court that he did not wish to file a reply in the matter. Given this statement, the court allowed the prayer made in the application for impleadment.

However, Mr. Singla brought to the court's attention the non-compliance of a summon dated 14.09.2022 by the petitioner's proprietor. The summon required the petitioner to furnish copies of sale invoices and sale ledgers concerning a specific entity for a particular period. The petitioner's proprietor was also required to appear at the office of the Directorate General of Goods & Services Tax Intelligence, Guwahati Zonal Unit on a specified date. The court noted that the petitioner's proprietor did not appear before the concerned authority on the given date and failed to provide any reasons for non-compliance.

The court expressed its dissatisfaction with the petitioner's approach, emphasizing that at the very least, the petitioner's proprietor should have provided reasons for not appearing and for not supplying the requested documents. The petitioner's argument that other investigating agencies already had copies of the documents was deemed insufficient justification for non-compliance with the summon. The court reminded the petitioner that the jurisdiction in this case is equitable in nature, and the petitioner's proprietor must maintain conduct that is above-board.

Consequently, the court allowed the prayer made in the application for impleadment of the additional directorates as respondents in the writ action. The petitioner was directed to file an amended memo of parties within one week. The application was disposed of in the aforementioned terms, highlighting the importance of compliance with legal obligations and the need for transparent and responsible conduct in legal proceedings.