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Summons served on petitioner after the proposed date of appearance are like spent bullets and inefficacious: Delhi High Court

Petitioner

This writ petition is directed against summons issued qua the petitioner. The impugned summons, are dated 07.04.2021, 16.04.2021 and 22.04.2021.

It is the contention of petitioner, that not only are the summons vague, but they were served on the petitioner after the date provided in the summons for appearance had passed.

Revenue

Mr. Sanjay Bansal, learned Senior Counsel who appears on behalf of the contesting respondents submits that the aforementioned summons are like spent bullets, and therefore, have become inefficacious. Mr. Bansal says, no steps for criminal prosecution qua the petitioner have been triggered based on the impugned summons.

The statement of Mr. Bansal, made on instructions of Mr. Singh, is taken on record.

High Court

Given the aforesaid position, Mr. Manish says that the writ petition can be closed. It is ordered accordingly.

It is made clear, if recourse is taken by the respondents to Section 70 of the Central Goods and Service Tax Act, 2017, the legal parameters provided therein will be kept in mind by the concerned officer.

The writ petition is closed.


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Author:

TaxReply


May 20, 2021


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