GST department withdraws summon issued without application of mind

Ankit Bindal Vs Pr. Commissioner of Central Goods And Services Tax Delhi North (Delhi High Court)

Delhi HC Stays Impugned Summons and Withdrawn Finally Being Indiscriminate

A. Petitioners’ challenged summons issued by CGST, North Delhi Commissionerate on the grounds that:-

1. Summons are vague and require Petitioners’ to produce documents and records for the period from date of GST registration to till date – which shows that the summons have been issued without application of mind.

2. Summons have been issued in Petitioners’ own case and require Petitioners’ to depose against themselves.

3. Summons can be issued to be called as a witness in some other case

B. Considering all these grounds, the Hon’ble High Court had been pleased to stay the proceedings till the next date of hearing being 12/04/2021. Read :GST: HC stays summon issued without application of mind

On the date of hearing, 12/04/2021 the Respondents withdraw the summons qua the Petitioners before the Hon’ble Delhi High Court.

C. Far Reaching Implications:

This DHC order should stop the wrong process of issuing summons indiscriminately.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. Mr. Harpreet Singh, learned senior standing counsel, who appears for the respondents, has returned with instructions.

2. Mr. Singh informs us that he has received instructions from Mr. Abhishek Bansal, Deputy Commissioner, Anti Evasion, GST (North) to the effect that the impugned summons dated 23.02.2021 shall be withdrawn qua the petitioners and that further steps in the matter will be taken in accordance with the law.

3. The statement of Mr. Singh is taken on record.

4. In these circumstances, the instant writ petition and pending application(s) are closed.