Delay in Concluding Proceedings Per Se Can’t Be a Sole Ground to Quash Summoning Order | HC

Case Details: Mukesh Kumar Tyagi v. Senior Intelligence Officer - [2023] 156 taxmann.com 131 (Uttarakhand)

Judiciary and Counsel Details

• • Ravindra Maithani, J.
  • Rohit Arora & Lalit Sharma, Advs. for the Petitioner.
  • Shakshi Singh & Shobhit Saharia, Advs. for the Respondent.

Facts of the Case

In the present case, the assessee was summoned by GST Authority and he had already appeared before GST authority in response to a previous summons in 2020. It was contended that the authority was investigating matter for last more than two years and there was no need to summon again. It was also contended that the revenue was not discharging their duties efficiently and his right to life and liberty under Article 21 of Constitution of India was being violated.

The GST authority opposed the petition and contended that assessee was being summoned so as to tender statement and allegations were serious and needed to be further investigated.

High Court Held

The Honorable High Court noted that the allegations against the assessee were pertaining to undue taking advantage or ITC by fake and fabricated documents and his anticipatory bail was also dismissed. Moreover, the delay in concluding proceedings per se is not a ground to quash summoning order unless there are other attending circumstances requiring Court’s interference. Thus, the Court held that the petition was liable to be dismissed as there was no reason for interference.