A.A. Traders, Ayaan Traders vs. The Superintendent Of Gst & Central Excise Office Of The Principal Commissioner Of Gst And Central Excise Chennai North Commissionerate Gst Bhavan
(Madras High Court, Tamilnadu)
These writ petitions are filed challenging the proceedings dated 09.09.2019, which is nothing but a summon issued under Section 70 of the Central Goods and Services Tax Act, 2017.
2. The petitioners were called upon to appear along with documents and details on 13.09.2019 and 12.09.2019 respectively in respect of an enquiry being held by the respondent in connection with the alleged evasion of GST by the petitioner in each case.
3. Though the present writ petitions are filed by contending that the summon was issued by granting short time for the petitioners to appear and therefore, it has to be quashed, I am not inclined to entertain such a request as it is for the petitioners to approach the respondent and seek for sufficient time for appearance. Without doing so, the petitioners had straightaway filed the present writ petitions.
4. Accordingly, these writ petitions are dismissed as not maintainable, however, by granting liberty to the petitioners to approach the respondent and seek for time, if necessary. No costs. Consequently, connected miscellaneous petition are closed.
