1. This is an application filed by the petitioner seeking impleadment of Additional Directorate General of GST Intelligence, Nagpur Zonal Unit and Additional Directorate General of Goods and Services Tax Intelligence, Guwahati Zonal Unit, as respondent Nos.12 & 13, respectively.

2. Issue notice.

2.1 Mr Aditya Singla accepts notice on behalf of the nonapplicants/respondents.

3. Mr Singla says that he does not wish to file a reply in the matter.

4. Given the statement made by Mr Singla, the prayer made in the application is allowed.

5. However, Mr Singla does advert to one aspect, that is there has been no compliance of the summon dated 14.09.2022. [See Annexure P-63, appended on PDF page 337 of the case file].

5.1 This summon has been issued by the Senior Intelligence Officer and is addressed to the sole proprietor of the petitioner.

5.2 The document, inter alia, requires the petitioner to furnish copies of the sale invoice concerning M/s Krishna Traders [GSTIN :18EKHPP4028Q1ZE] as well as sale ledger concerning the said entity, for the period spanning between October 2019 and February 2020.

6. Furthermore, via the said summon, the proprietor of the petitioner was required to present himself at the office of the Directorate General of Goods & Services Tax Intelligence, Guwahati Zonal Unit.

6.1 The date given in the summons for this purpose was 21.09.2022.

7. Admittedly, the petitioner concern’s proprietor did not appear before the concerned authority, on the said date. There has also been no correspondence with the concerned authority, who had issued the summons to the petitioner on this aspect.

8. This approach of the petitioner is unacceptable.

8.1 The least that the petitioner concern’s proprietor could have done was to furnish reasons for his inability to appear and supply the copies of the documents sought by the concerned authority.

9. Ms Anjali J. Manish, who appears on behalf of the petitioner, says that several agencies, who are investigating the applicant/petitioner have been furnished copies of the documents.

9.1 According to us, this is not a good enough reason to avoid furnishing documents, sought by the concerned authority.

10. We may make it clear, that the applicant/petitioner has approached this Court by way of a writ action. The jurisdiction is equitable in nature and therefore, the applicant/petitioner’s proprietor will ensure, that his conduct remains above-board.

11. We need not say anything further at this juncture.

12. Accordingly, as indicated above, the prayer made in the application is allowed.

13. The Additional Directorate General of GST Intelligence, Nagpur Zonal Unit and Additional Directorate General of Goods and Services Tax Intelligence, Guwahati Zonal Unit are arrayed as respondent nos.12 & 13 respectively in the instant writ action.

14. The applicant/petitioner will file the amended memo of parties, within one week from today.

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