GST Summons Challenge Dismissed as Date of Appearance Had Already Passed

Gopavarapu Gangadhara Narasimha Rao Vs State of Andhra Pradesh (Andhra Pradesh High Court)

The Andhra Pradesh High Court considered a writ petition challenging summons issued under Section 70 of the CGST Act, 2017, directing the petitioners to appear before GST authorities on 30.04.2026. The petition sought quashing of the summons dated 16.04.2026. After hearing the parties, the Court noted that the date specified in the summons had already passed and the direction had been complied with. Since the relief sought had become incapable of being granted, the Court held that the matter had become infructuous. Accordingly, the writ petition was dismissed as infructuous, with no order as to costs, and all pending miscellaneous applications were closed.

FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT

Challenging the summons, issued in terms of Section 70 of the CGST Act, 2017, by respondent Nos.2 & 3, the present Writ Petition is filed.

2. Heard Sri Kakumanu Joji Amrutha Raju, learned counsel for the petitioners and Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents.

3. This Writ Petition is filed challenging the summons dated 16.04.2026 issued to the petitioners directing their appearance on 30.04.2026, and seeking to set aside the same.

4. Since the date in summons has already been completed with, the relief sought has become infructuous.

5. Accordingly, the Writ Petition is dismissed as infructuous. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.