A writ petition challenging the issuance of a summons becomes infructuous once the party has complied with the summons and appeared before the issuing authority.

ORDER:

Learned counsel Sri K.Subrahmanyam Rao appears for the petitioner.

Learned counsel Sri M.S.Achyuth Bharatwaj appears for respondent No.1.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondents No.2 to 5.

2. By the impugned summons dated 12.01.2026 issued under Section 70 of the Central Goods and Services Tax, 2017, the petitioner was asked to appear before respondent No.5 on 20.01.2026 at 10.30 am. It has been challenged as being illegal, arbitrary and violative of principles of natural justice and Fundamental Rights under Articles 14, 19 and 21 of the Constitution of India.

3. Learned counsel for the petitioner submits that the Director of the petitioner appeared on 20.01.2026, but he apprehends arrest, though relevant documents sought for are being supplied or would be supplied, if asked for.

4. Learned Senior Standing Counsel for CBIC submits that the matter has become infructuous because the summons have already been acted upon.

5. Upon consideration of the submissions of the learned counsel for the parties, we are of the view that the writ petition has become infructuous.

6. The writ petition is accordingly disposed of as infructuous. There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.