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 i...