The Bombay High Court has cancelled the GST Summon on ground of absence of any allegations.
The Petitioner, FSM Education Pvt. Ltd. is a School of Music engaged in the business of recreational activities such as teaching music to school children and other enthusiasts either at its teaching centre or at a school. The Petitioner is registered under the Central Goods and Services Act 2017. The Petitioner received a communication dated 2 December 2021 on the letter head of the Office of the Commissioner of CGST, Mumbai West, requesting to submit certain documents within a period of four days from the date of receipt of the Notice.
It has submitted various documents from time to time to the Respondents. Respondent issued a summons on the Petitioner on 15 December 2021, under Section 70 of the Central Goods and Services Act, 2017 (GST Act) to remain present before Respondent No.3 on 16 December 2021 at 11.20 a.m. The said summons were issued to the Petitioner company without any details of the inquiry. The Petitioner deputed Mr. Piyush Patel, Accounts Manager of the Petitioner. It is the case of the Petitioner that the said Piyush Patel was grilled and interrogated for a period of about five hours from 4.00 p.m. to 9.00 p.m. and was subjected to cross-questioning which was contrary to the guidelines issued by Respondent.
It has been submitted by Petitioner that a Consultant of the Petitioner would remain present before the Respondents and would provide all details and the particulars as may be further requisitioned by the Respondents. He states that in the event of the Respondents not being satisfied with the documents and response of the Consultant, only in that event, the said Ms. Tanuja Gomes would remain present before the Authority in response to the said summons in accordance with law.
The division bench of Justice S.M.Modak and R.D.Dhanuka held that Petitioner is agreeable to co-operate with the Respondents in furnishing the documents as requisitioned and to provide further details through Consultants, who would remain present in the Office of Respondent.
FSM Education Pvt. Ltd. vs Union of India
CITATION: 2022 TAXSCAN (HC) 171
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