Case Law Details

Case Name : Ankit Bindal Vs Pr. Commissioner of Central Goods And Services Tax Delhi North (Delhi High Court)
Appeal Number : W.P.(C) No. 3968/2021
Date of Judgement/Order : 25/03/2021
Related Assessment Year :

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

1. Summons are vague and require Petitioners’ to produce documents and records for the period from date of GST registration to till date

2. This shows that the summons have been issued without application of mind.

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

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

Considering all these grounds, the Hon’ble High Court has been pleased to stay the proceedings till the next date of hearing  before the Hon’ble High Court.

Also Read Final Judgment Dated 12.04.2021-GST department withdraws summon issued without application of mind

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

CM APPL. 12009/2021

1. Allowed, subject to all just exceptions.

W.P.(C) 3968/2021 & CM APPL. 12010/2021

2. Mr. Ruchir Bhatia, who appears for the petitioners, says that the summons have been issued to the petitioners which are not only vague but also seek self-incriminating material from them.

3. Mr. Bhatia, inter alia, stresses the point, that, in the summons, bank statements have been called for without specifying the relevant period for which the same need to be furnished. Besides this, the petitioners have been called to tender ”voluntary statement”.

4. Mr. Harpreet Singh, who appears on advance notice, on behalf of the respondents, says, he will obtain instructions in the matter.

5. Furthermore, for the moment, the concerned officer will defer the enforcement of the direction issued requiring appearance of the petitioners before him, to a date beyond the next date fixed before this Court.

6. List the matter on 12.04.2021.

Download Judgment/Order

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