9911796707
TMI Blog2021 (7) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... n are disposed of leaving the aforesaid question of law open to be decided in the event a fresh proceeding is initiated or summons are issued to the petitioner by the Central Tax Officers (GST Officers). The order be uploaded on the website forthwith. - W.P.(C) 5040/2021 & CM APPL. 15429/2021 - - - Dated:- 20-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. J.K. Mittal, Ms. Vandana Mittal Ms. Aashna Suri, Advs. Respondents Through: Mr. Ravi Prakash, CGSC for R1 with Ms. Shruti Shivkumar, Adv. Sonu Bhatnagar, Sr. Standing Counsel for R-2 R-3 with Ms. Venus Mehrotra Ms. Kanak Grover, Advs. Mr. Devesh Singh, ASC (C) for R-4 with Ms. Sukriti Ghai, Advocate for R-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent No. 2 as without application of mind, illegal and arbitrary just to harass the petitioner; 3. Today, the learned counsel for the respondent states that the respondent have withdrawn and closed the inquiry proceedings initiated against the petitioner vide Impugned Summons dated 30.04.2021. The relevant portion of the affidavit screen shared by the learned counsel for the respondent is reproduced hereinbelow:- Para 13 .In fact, this office has confirmed this fact from state GST authority and State GST authority vide e-mail dated 18.05.2021 informed confirmed deposition of above referred amount, so this office has withdrawn and closed the inquiry proceeding initiated vide summons dated 30.03.2021. This has been com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been assigned to the State Tax Officers in view of the decisions taken by the GST Council vide Circular No. 01/2017 dated 20.09.2017 and he insist that this issue must be decided. 6. However, this Court is of the view that as the Impugned Summons have been withdrawn and the inquiry proceedings have been closed, the issue sought to be adjudicated upon by the petitioner cannot be decided in a vacuum. Consequently the present writ petition and application are disposed of leaving the aforesaid question of law open to be decided in the event a fresh proceeding is initiated or summons are issued to the petitioner by the Central Tax Officers (GST Officers). 7. The order be uploaded on the website forthwith. Copy of the order be also forw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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