CM APPL. 16313/2021

1. Allowed, subject to just exceptions.

W.P.(C) 5301/2021 and CM APPL. 16312/2021

2. This writ petition is directed against summons issued qua the petitioner. The impugned summons, are dated 07.04.2021, 16.04.2021 and 22.04.2021. (See Annexures P4, P7 and P10 respectively.).

3. It is the contention of Mr. Priyadarshi Manish, who appears on behalf of the petitioner, that not only are the summons vague, but they were served on the petitioner after the date provided in the summons for appearance had passed.

4. Mr. Sanjay Bansal, learned Senior Counsel, on instructions of Mr. Harpreet Singh, who appears on behalf of the contesting respondents, i.e., respondent nos. 2 to 4, submits that the aforementioned summons are like spent bullets, and therefore, have become inefficacious.

5. Mr. Bansal, on instructions, says, no steps for criminal prosecution qua the petitioner have been triggered based on the impugned summons.

5.1. The statement of Mr. Bansal, made on instructions of Mr. Singh, is taken on record.

6. Given the aforesaid position, Mr. Manish says that the writ petition can be closed. It is ordered accordingly.

7. It is made clear, if recourse is taken by the respondents to Section 70 of the Central Goods and Service Tax Act, 2017, the legal parameters provided therein will be kept in mind by the concerned officer.

8. The writ petition is closed. Pending application shall also closed.