2024 (1) TMI 1364 - HC - GST

Dismissal of petition - challenge to summons issued by the Senior Intelligence Officer Directorate General of GST Intelligence Kolkata Zonal Unit calling upon the appellant to appear and produce certain documents and give evidence - HELD THAT - Since the time stipulated in the summons had expired nothing survives in the matter. The appellant need not have any apprehension to appear before the concerned authority and produce the documents called for. The appellant would contend that a patent suit is pending before this Court and there are the legal proceedings which are also pending. In any event the question of quashing of summons at the nascent stage would not arise. There are no ground to quash the impugned summons. However this appeal is disposed off with an observation that no coercive action be taken against the appellant and the authority is free to issue fresh summons call for the necessary documents and discuss the case with the appellant and thereafter proceed in accordance with law. Appeal disposed off.

Summary

The appellant challenged summons from GST Intelligence, Kolkata Zonal Unit. Earlier challenge dismissed. Time for summons expired, no need to appear. No grounds to quash summons, no coercive action. Appellant to cooperate in enquiry. No costs.