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TMI Blog2023 (10) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ited and pursuant to that, the company vide letter dated 29.12.2018 replied the said summon informing the authority concerned that sum of Rs.1,56,20,520/- was deposited on 05.12.2018 and 45 days' further time was requested for depositing further dues. Vide letter dated 14.01.2019 contained in Annexure-4, the authority allowed time and directed to make full payment of GST amount. It is crystal clear that so far as the amount of GST is concerned, that has already been deposited. However in the counter affidavit, it has been stated that sum of Rs.5,21,95,792/- has been received by the authority concerned subject to verification. However, non-filing of any case or initiation of proceeding for any recovery suggest that there is no due against the petitioners. The documents on record clearly suggest that summons have been replied, which was also entertained by the authority by way of granting time. Thus, it cannot be said that this is a case of non-compliance of summon issued by the authority concerned. Considering that the summons were replied, which were entertained by the authority concerned and it cannot be said that the petitioners have not complied with the summons, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deliberately ignored the summons issued by the Central Goods and Service Tax Department under Section 70 of the Central Goods and Service Tax Act, 2017 (hereinafter to be referred to as 'the CGST Act, 2017') and did not appear at any date against four summons issued to the accused. It was also alleged that the accused has violated the provisions of Section 70 of the CGST Act and since the accused did not appear against the summons, proceeding under Section 174 of the Indian Penal Code is initiated against the accused person. 6. Mrs. Shilpi Sandil Gadodia, learned counsel appearing for the petitioners submits that pursuant to the complaint case, the learned court has been pleased to take cognizance vide order dated 19.06.2019 under Section 174 of the Indian Penal Code against the said company and its Director. She further submits that although in the complaint, the allegations are made that four summons have been issued against the petitionercompany, but the details of the said summons have not been mentioned in the complaint petition. She submits that the petitioner-company is engaged in providing services for transportation of coal and with the advent of the GST regime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing any vicarious liability that cannot be imposed. She submits that the deposition of the GST amount is accepted by the authority concerned. On these grounds, she submits that the cognizance under Section 174 of the Indian Penal Code is bad in law. 7. On the other hand, Mr. P.A.S. Pati, learned counsel for opposite party no.2 submits that the petitioner has failed to comply with summons without lawful excuse and intentionally omit to give evidence or to make statement and to produce the documents and the things mentioned in the schedule. He further submits that the authorized representative of the company has not appeared and that is why the complaint case was filed under Section 174 of the Indian Penal Code, which is meant for non-compliance of the direction of the public authority and GST authority is the public authority in view of Section 156 of the CGST Act, 2017. He also submits that the petitioner-company is a private limited company and in view of that, Section 89 of the CGST Act is applicable and there is no requirement of giving such statement and in view of that provision, every person who was looking dayto- day affairs of the company is liable. He submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt has gone through the materials on the record including the summons, which have been issued to the company and the same are brought on record in Cr.M.P. No.2449 of 2019. The summon contained in Annexure-2, dated 27.12.2018 is addressed to M/s SSK Devcon Private Limited and pursuant to that, the company vide letter dated 29.12.2018 replied the said summon informing the authority concerned that sum of Rs.1,56,20,520/- was deposited on 05.12.2018 and 45 days' further time was requested for depositing further dues. Vide letter dated 14.01.2019 contained in Annexure-4, the authority allowed time and directed to make full payment of GST amount. The sum of Rs.50 Lakhs and Rs.1 Crore were deposited on 14.01.2019 and 16.01.2019 respectively, which was informed to the authority concerned vide letter dated 17.01.2019 and further four weeks' time was requested to deposit further amount and finally on 08.02.2019, total sum of Rs.5,60,52,391/- inclusive of the earlier payments have been made to the authority concerned. Thus, it is crystal clear that so far as the amount of GST is concerned, that has already been deposited. However in the counter affidavit, it has been stated that sum o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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