Sandeep Giri vs. State Of U.P. And Others
(Allahabad High Court, Uttar Pradesh)

Case Law
Petitioner / Applicant
Sandeep Giri
State Of U.P. And Others
Allahabad High Court
Uttar Pradesh
Aug 5, 2021
Order No.
Writ Tax No. – 453 of 2021
TR Citation
2021 (8) TR 4423
Related HSN Chapter/s
Related HSN Code


By means of the present petition, the petitioner seeks to challenge the summons issued by the respondent no.4 in the proceedings under Section 70 of the Central Goods & Services Tax Act 2017.

The contention of the learned counsel for the petitioner is that the summons-in-question had been issued illegally in as much as, the petitioner had submitted an online application on 25.9.2020 for cancellation of the registration which was successfully submitted and acknowledged.

After filing of the said application, no communication had been received by the petitioner. The summons under Section 70 of the Central Goods & Services Tax Act 2017 could not have been issued thereafter.

Be that as it may, the validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein. It is, thus, incumbent upon the petitioner to appear before the competent officer and raise all points of objection. Further the proceedings under Section 70 of the Act, 2017 is deemed to be “judicial proceedings” within the meaning of Section 193 and Section 228 I.P.C.

The writ petition is, thus, found devoid of merits and hence dismissed.

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