CM No.37780/2022

1. This application has been filed on behalf of the petitioners, wherein following substantive prayers have been made:

“(a) direct the respondent no.2 to not to proceed with the summons dated 17.8.2022;

(b) stay the operation of the summons dated 17.8.2022 & restrain the respondent no.2 from issuing any further summon; (c) grant interim protection in the form that no coercive action would be taken by the respondent no.2 against the Petitioners if they are asked to join investigation;

(d) permit the petitioners to join the investigation through video conferencing.”

2. A perusal of the summons issued to the petitioners shows that the petitioners were required to be present before the concerned officer on 29.08.2022.

2.1. Since that date has passed, in case the respondents/revenue wishes to issue fresh summons to the petitioners and/or its directors or officers, they will follow the guidelines provided in instruction no.3 of 2020-2023 (GST-Investigations), dated 17.08.2022.

2.2. Furthermore, if statements are recorded, the directions issued by the Supreme Court in the case of Paramvir Singh Saini v. Baljit Singh and Ors. 2021 (1) SCC 184, will be followed.

3. Mr Rajesh Jain, who appears on behalf of the petitioner, assures the Court that the petitioner and/or its directors or officers will join investigation as and when summoned.

3.1. We may indicate that it would help in eliciting information (if any) from persons summoned if the broad contours of the enquiry are indicated in the summon, so that the time and energy spent by the concerned officer and the person summoned are not in vain.

3.2. This is not to say that questions cannot be put to the person summoned to confront him with information which is available with the concerned officer.

3.3. The above, will be borne in mind, especially, when the concerned officer requires the person to produce documents which are necessary for the purpose of investigation.

4. In our view, the aforesaid would be sufficient to deal with relief sought in prayer clause (a), (b) and (d) of the application.

4.1. Insofar as relief sought in prayer clause (c) is concerned, since at the moment, there is no such apprehension, we do not rule on the same.

5. The application is disposed of in the aforesaid terms.

6. For the purposes of good order and record, the Registry will scan and upload the copy of the aforementioned instructions dated 17.08.2022, so that the same remain embedded in the case file.

7. Parties will act based on the digitally signed copy of the order.