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G. S. SANDHAWALIA, HARPREET KAUR JEEWAN
Rakesh Janghu – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petitioner's claim for quashing inquiry proceedings. (Para 1) |
| 2. petitioner's aggrieved stance regarding summons. (Para 2) |
| 3. respondent's contention on gst compliance. (Para 3) |
| 4. petitioner complied with previous directions. (Para 4) |
| 5. court's opinion on summoning petitioner post-investigation. (Para 5) |
| 6. final order disposing of writ petition. (Para 6) |
JUDGMENT
Mr. G.S. Sandhawalia, J. (Oral)
The relief claimed in the present writ petition, filed under Article 226/227 of the Constitution of India is for quashing the purported inquiry proceedings initiated by the respondents under the provisions of the Central Goods & Services Tax Act, 2017 (for short, the 'Act').
2. The petitioner is aggrieved against the issuance of summons dated 23.06.2020, 10.08.2020, 08.12.2021, 21.12.2021, 22.03.2022, 28.04.2022, 20.05.2022 and 02.08.2022 (Annexures P-3, P-7 to P-11 & P-13) issued under Section 70 of the Act on the same cause of action. Prayer has thus been made to conclude the inquiry proceedings. The case of the petitioner is that he has been consistently appearing before the respondents in pursuance of the investigation being conducted on account of the fact that he was pr
Inquiry under GST provisions must be limited and cannot indefinitely compel individuals to appear in absence of further need following compliance and evidence gathering.
Issuance of summons under Section 70 of the CGST Act is not barred by prior proceedings under Section 6(2)(b) of the same Act.
Parties must comply with summons issued under tax law investigations to ensure proper legal proceedings.
The court emphasized the statutory power to summon persons to give evidence and produce documents in inquiry, and clarified that the summons did not authorize arrest but were for completing the inves....
The initiation of proceedings under one GST Act precludes subsequent actions under another for the same subject matter, emphasizing distinct meanings of 'proceedings' and 'inquiry'.
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