Smt. Deepa Goel Vs Union of India (Telangana High Court)
Telangana High Court Dismisses Challenge to GST Summons After Petitioners Withdraw Writ Petitions
The content is a Legal Case/Judgment/Tribunal Order. The Telangana High Court dealt with writ petitions challenging summons dated 02.06.2026 issued under Section 70 of the Central Goods and Services Tax Act, 2017, requiring the petitioners to appear on 10.06.2026 for oral deposition. The petitioners contended that the summons were without jurisdiction, were hit by Section 6(2)(b) of the CGST Act, 2017/Telangana GST Act, 2017, and were contrary to Circular No.1/1/2017-IGST dated 07.07.2017 and D.O.F. No. CBEC/20/43/01/2017-GST (Pt.) dated 05.10.2018. During the hearing, counsel for the CBIC referred to the High Court’s order in W.P. No.10378 of 2026, in which a similar challenge had been dismissed on 08.04.2026, observing that the petitioner was obliged to appear pursuant to summons issued under Section 70 during investigation. It was also submitted that the cause no longer survived as the impugned summons required appearance on 10.06.2026. After arguments, the petitioners sought permission to withdraw the writ petitions. The High Court dismissed the writ petitions as withdrawn, with no order as to costs, and closed the pending miscellaneous applications.
Introduction
In Smt. Deepa Goel v. Union of India & Others and Sri Sandeep Kumar Goel v. Union of India & Others, the Telangana High Court considered whether summons issued under Section 70 of the CGST Act, 2017 could be challenged on the ground that they were issued without jurisdiction and contrary to the provisions governing concurrent jurisdiction under the GST law.
