JUDGMENT :

T.S. Sivagnanam, J.

(Prayer: Appeal under Clause 15 of Letters Patent against the order dated 29.07.2021 passed in W.P.No.15708 of 2021 and set aside the same.)

1. This appeal has been filed by the appellant/writ petitioner, challenging the order passed in W.P.No.15708 of 2021, dated 29.07.2021.

2. The appellant is the Managing Director of a Company registered under the Indian Companies Act, 1956, which is engaged in the business of transportation. The appellant sought for issuance of Writ of Certiorari to quash the summons issued by the respondent dated 08.07.2021, under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”).

3. The case of the appellant is that the company, in which the appellant is the Managing Director, was promoted by him, because a pioneer in the transport business and has achieved the present status out of dedication and hard work. The company held by the family members of the appellant as the shareholders and continued to offer bus services to its customers. The appellant received a notice dated 17.12.2020 from the Assistant Commissioner (SC), Salem stating that there are certain discrepancies in the GST