Rakesh Janghu Vs Union of India & others (Punjab and Haryana High Court)
The petitioner filed a writ petition under Articles 226 and 227 of the Constitution of India seeking to quash the inquiry proceedings initiated under the Central Goods and Services Tax Act, 2017. The petitioner challenged multiple summons issued under Section 70 of the Act on 23.06.2020, 10.08.2020, 08.12.2021, 21.12.2021, 22.03.2022, 28.04.2022, 20.05.2022 and 02.08.2022, all relating to the same cause of action. The petitioner also sought a direction for conclusion of the inquiry proceedings.
The petitioner stated that he had consistently appeared before the authorities during the investigation. According to him, the services provided by his proprietorship concern to SHKM Government Medical College were believed to be exempt from GST.
The respondents submitted that the petitioner had provided services to SHKM Government Medical College as well as two hospital-cum-medical colleges in Haryana. Statements of officials from the concerned colleges were recorded under Section 70 of the Act on 29.09.2020. According to the respondents, the petitioner’s firm had not charged GST on the services rendered, leading to an objection. They further contended that repeated summons had to be issued due to lack of response and that, although the petitioner subsequently started charging GST and raised demands on the two colleges, he failed to furnish complete details, making further investigation necessary.
