Writ petition seeking to quash a summons and order the unsealing of premises sealed under GST Act due to alleged dues was dismissed as the petitioner failed to appear for investigation.
Petitioner directed to appear on 28.06.2023 with written request for desealing; premises to remain sealed until then.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.17950 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 19.06.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.17950 of 2023
M/s.Saifee Enterprises Represented by its Manager, Saifuddin A Tankiwala
Old No.241, New No.160, Linghi Chetty Street, Chennai-600 001
... Petitioner
Vs
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India praying to issue a Writ of Certiorarified Mndamus, to call for the
records the Impugned Summon vide No.CBIC-DIN-
https://www.mhc.tn.gov.in/judis 20230559TK000000D2E2 dated 26.05.23 on the file of th 3rd
W.P.No.17950 of 2023
Respondent and to quash the same as illegal, arbitrary and direct the
respondents herein to permit the Petitioner to run the business by
unsealing the premises without any impediment or prohibition inaccordance with law.
For Petitioner : Mr.R.Senniappan
For Respondents : Mr.T.Ramesh Kutty Senior Panel Counsel
O R D E R
Mr.T.Ramesh Kutty, learned Senior Panel Counsel accepts
notice for the respondents and is armed with sufficient instructions to enable a final disposal of this matter, even at the stage of admission.
the Central Goods and Services Tax Act, 2017 (in short 'Act') and is an assessee on the file of the respondent officer. According to the petitioner, the petitioner is stated to be trading in hardware and tools.
W.P.No.17950 of 2023
Officer that the concerned persons were travelling. Hence the respondents sealed the premises in question. The petitioner, thereafter, appears to have appeared before the respondent on 31.05.2023 promising to provide certain information called for by the respondents.
for investigation and no case is made out for quashing of the summons. That apart, seeing as the petitioner has not appeared pursuant to summons dated 31.05.2023 to either tender information or to cooperate in the continuing investigation, this Court is unable to quash the summons, which has been issued directing appearance of
W.P.No.17950 of 2023
the petitioner. In any event, the summons required the petitioner to appear on 27.05.2023 and has hence does not survive as on date.
W.P.No.17950 of 2023
19.06.2023
Index : Yes / No Speaking Neutral citation:Yes sl
To
W.P.No.17950 of 2023
Dr.ANITA SUMANTH,J.
Sl
W.P.No.17950 of 2023
19.06.2023
2 issues framed by the court
Whether the summons issued to the petitioner to appear for investigation can be quashed.
Whether the premises of the petitioner should be unsealed to enable investigation.
2 provisions across 2 enactments
Saifee Enterprises
Principal Commissioner of CGST & C.Ex.
Additional Commissioner of GST & Central Excise
Superintendent of GST and Central Excise
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
