summon order for calling
Case Title | M/s Alfa Ignot Pvt Ltd vs Commissioner of CGST & Others. |
Court | Uttarakhand High Court |
Honorable Judges | Justice Sanjaya Kumar Mishra |
Citation | 2022 (7) GSTPanacea 227 HC Uttarakhand W.P.No. 2589 (MS) of 2021 |
Judgement Date | 06-July-2022 |
Council for Petitioner | S.K.Posti Ashutosh Posti |
Council for Respondent | Shobhit Saharia |
Section | Section 69 (1) |
In Favour of | Commissioner of CGST & Others |
The Uttarakhand High Court bench of Justice Sanjaya Kumar Mishra has held that has held that a writ petition is not maintainable against an order of show cause or summoning order for production of documents.
FACTS OF THE CASE
The petitioners have prayed for the following reliefs:
Issue a suitable writ, order or direction in the nature of certiorari, calling the record of the case and quash the summoning order by Senior Intelligence Officer, office of DGGI, Meerut under Section 70 of the Central Goods and Services Tax Act, 2017 issued to the petitioners.
Issue a suitable writ, order or direction in the nature of Mandamus commanding the respondent not arrest the petitioners in pre inquiry proceeding in pursuance of the summon dated 03.11.2021.
summon order for calling
COURT HELD
Considering the facts as recorded, held that that a writ to quash a summoning order is not maintainable against an order of show cause or summoning order for production of documents. Hence, this Court is not inclined to follow the orders passed by the learned Single Judge sitting in the Coordinate Bench, which do not constitute a binding precedent.
summon order for calling
ANALYSIS OF THE JUDGEMENT
That a writ petition is not maintainable against an order summoning order. However, certain directions were issued to the respondents to comply with, as envisaged under Section 69 (1) of the Act. It is appropriate to take note of paragraph 4 of the aforesaid judgment
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