Case Law Details
Larsen & Toubro Limited Vs Senior Intelligence Officer (Madras High Court)
The challenge to the summons itself is pre-mature, insofar as it only calls upon the addressees to appear before the officials for a preliminary hearing. One cannot assume or hypothesize on what the purpose of the summons is and I am thus loathe to interfere, at this juncture.
I draw support in this connection from a judgment of the Supreme Court in the case of Commissioner of Customs V. M.M.Exports (Civil Appeal 82-83 of 2002 along with C.A.No.81 of 2002 dated 01.03.2007), wherein the Supreme Court has also cautioned interference with enquiry at preliminary stages, such as issuance of summons.
Since the matter is pending at the stage of summons, it is for the parties to take things forward in a proper manner and in accordance with law, bearing in mind that proper procedure and protocol should be followed in matters of conduct of enquiry, investigation and adjudication.
With these observations, this Writ Petition is No costs.
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