Assessee can seek extension or shelter of Court if unreasonably short time granted in summons: HC

Case Details: S.K. Metal v. Assistant Commissioner, Jaipur - [2022] 135 taxmann.com 260 (Rajasthan)

Judiciary and Counsel Details

• • Akil Kureshi, CJ. and Sameer Jain, J.
  • Prakhar Gupta for the Petitioner.

Facts of the Case

The Competent Authority issued summon under section 70 of CGST Act on assessee. The assessee filed writ petition challenging constitutionality of section 70. It submitted that this scheme of Section 70 was in violation of principle of separation of powers. It also submitted that the Competent Authority issued summon without indicating nature of enquiry being conducting against it.

High Court Held

The Honorable High Court observed that provision of section 70 empowers proper officer to summon a person to give evidence or to produce evidence controls such exercise of powers. Such powers are not in any manner beyond competence of legislature or opposed to any of fundamental rights or other provisions of constitution of India. However, if summon in a particular case would grant unreasonably short time which in any case would be impossible for noticee to comply with, it would always be open for aggrieved person to seek extension from Authority or to take a shelter of Court proceedings.

Case Review

• • Madras Bar Association v. Union of India [2010] 190 Taxman 432/324 ITR 166 (SC) (para 8) distinguished.