Nitesh Kumar Jaiswal Vs Superintendent of Central Tax (Calcutta High Court)
The Calcutta High Court heard a writ petition challenging a summons dated 08.04.2026 issued by the GST authorities requiring the petitioner’s physical appearance in connection with an enquiry against Radha Raman Industries. The summons directed the petitioner to appear before the authority concerned, give oral evidence, and produce relevant documents in his possession.
The petitioner sought withdrawal of the summons and requested extension of time for appearance on the ground that he had suffered a fracture in his leg and was medically unable to appear physically before the authorities. It was submitted that after receiving the summons, the petitioner had repeatedly approached the authorities through representations seeking adjournment of the enquiry, but those requests had not been considered.
The respondent authorities opposed the petition and submitted that summons had already been issued on three separate occasions. According to the respondents, the petitioner had failed to comply with the summons and had refused to appear before the authority concerned.
The respondents relied upon the judgment in Commissioner of Customs, Calcutta vs. M.M. Exports reported in 2007 (212) ELT 165 (S.C.), contending that interference by the High Court at the stage of summons or show cause notice is limited and permissible only in exceptional circumstances.
