person issuing the summons
Case Title | M/s S.K. Metal vs Assistant Commissioner Jaipur & Others. |
Court | Rajasthan High Court |
Honorable Judges | Justice Akil Kureshi & Justice Sameer Jain |
Citation | 2022 (1) GSTPanacea 277 HC Rajasthan D.B.CWP No.466/2022 |
Judgement Date | 25-January-2022 |
Council for Petitioner | Prakhar Gupta |
Council for Respondent | |
Section | Section 70 of RGST Act |
In Favour of | In Favour of Respondent |
The Rajasthan High Court bench of Justice Akil Kureshi & Justice Sameer Jain has held that the proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry. Every such inquiry referred to in subsection (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code.
FACTS OF THE CASE
The petitioner has challenged the vires of Section 70 of RGST Act. The petitioner has also challenged the summons dated 16.05.2021 issued by respondent No.1 in exercise of powers under Section 70 of the RGST Act.
the petitioner drew our attention to Section 70 of the said Act and contended that the powers are vested in the State authority to issue summons and require attendance of a person in relation to the enquiry in which the person issuing the summons is himself interested.
Such powers can be exercised like the civil court under the Code of Civil Procedure. He submitted that this scheme of Section 70 is in violation of principle of separation of powers He relied on the He relied on the decision of Supreme Court in the case of Madras Bar Association Vs. Union of India reported in (2010) 11 SCC 1.
Respondent has issued the summons without indicating the nature of enquiry being conducted against the petitioner, without giving details of enquiry pending against the petitioner and giving unreasonably short time of merely 12 hours to appear before him in city different from where the petitioner resides.
person issuing the summons
COURT HELD
Considering the facts as recorded, held that coming to the challenge to summon itself we notice that in the summons the authority has indicated the documents which the petitioner must carry with him while appearing before the said authority.
If the summons in a particular case grants unreasonably short time which in any case is impossible for the noticee to comply with, it is always open for the aggrieved person to seek extension from the authority or to take a shelter of the court proceedings
However only on this ground court are not inclined to interfere since summons was issued way back on 16.12.2021 and would have worked itself out.
person issuing the summons
ANALYSIS OF THE JUDGEMENT
As per sub-Section (1) of Section 70 the proper officer would have the power to summon any person whose attendance is considered necessary either to give evidence or to produce documents or any other thing in any enquiry in the same manner, as provided in the case of civil court under Civil Procedure Code. Sub-section (2) of Section 70 provides that any such enquiry referred to sub-section (1) shall be deemed to be judicial proceedings within the meaning of Section 193 and Section 228 of Indian Penal Code.
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