Page 169 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] ANKIT BHUTANI v. UNION OF INDIA 71
2020 (35) G.S.T.L. 71 (All.)

IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
Biswanath Somadder and Dr. Yogendra Kumar Srivastava, JJ.
ANKIT BHUTANI
Versus
UNION OF INDIA
Writ Tax No. 132 of 2020, decided on 6-2-2020
Writ jurisdiction - Summons under GST law not stayable under writ
jurisdiction - Perusal of five summons issued to petitioner indicate that same
is for purpose of enquiry in respect of availment of ITC without receipt of
goods - Admittedly, petitioner has not appeared before summoning officer
even once nor has given any response in writing to these summons - Thus, bo-
na fide of petitioner are not established as he is not co-operating in enquiry -
Under these circumstances, stay against summons, if granted, would tanta-
mount to granting him immunity from arrest and shield him against enquiry -
Decision of Co-ordinate Bench of Court relied upon by petitioner distinguish-
able on facts and even in that case Court had directed petitioner to co-operate
in enquiry - In view of aforesaid, writ jurisdiction cannot be exercised to grant
stay on summons - Section 70 of Central Goods and Services Tax Act, 2017 -
Article 226 of Constitution of India. [paras 5, 6, 7, 9, 11, 13]
Petition dismissed
CASES CITED
British Railways Board v. Herrington — 1972 AC 877 — Relied on ................................................. [Para 10]
Poolpandi v. Superintendent — 1992 (60) E.L.T. 24 (S.C.) — Relied on ........................................... [Para 12]
Viklap Jain v. Union of India — Writ Tax No. 805 of 2018,
decided on 25-5-2018 by Allahabad High Court — Distinguished ............................. [Paras 3, 8, 9]
REPRESENTED BY : Shri Birendra Kumar Srivastava, Senior Advocate
assisted by Abhai Kumar Singh, Counsel, for the
Petitioner.
S/Shri Anant Kumar Tiwari and Ashok Singh,
Counsels, for the Respondent.
[Order per : Biswanath Somadder, J.]. - The writ petitioner is an indi-
vidual against whom several summonses/notices have been issued from time to
time by the Senior Intelligence Officer, office of the Directorate General of Goods
& Services Tax Intelligence, Ghaziabad Regional Unit, Ghaziabad. The sum-
monses have been issued on various dates. As stated in paragraph 3 of the writ
petition, the dates are 26th September, 2019, 27th September, 2019, 1st October,
2019, 7th October, 2019, and 15th October, 2019.
2. As stated in paragraph 14 of the writ petition, one Radhey Enterpris-
es - from where the writ petitioner’s firm used to purchase raw materials - was
also subjected to similar action/summons. A Civil Miscellaneous Writ Petition
No. 18802 of 2019, had been filed by Radhey Enterprises before Punjab and Har-
yana High Court and operation of the summons dated 26th June, 2019, had been
stayed by that High Court. In paragraph 13 of the writ petition, the writ petition-
er has stated that he has been forced to deposit a sum of Rs. 2 crores on 31st
October, 2019.
GST LAW TIMES  2nd April 2020  233