Madras HC dismisses Petition alleging 'Harassment' by GST Department [Read Order]

The Madras High Court has dismissed a petition filed by a taxpayer alleging “harassment” by the GST department.

The petitioner, Mr. Sridhar has contended that the under the production of summons, the petitioner is forced to give an undertaking to pay the tax of a sum of Rs.29 lakhs.

The department, on the other hand, contended that despite several opportunities given, the petitioner has not produced any document to substantiate his case.

While dismissing the petition, Justice N. Sathish Kumar observed that “the term harassment is so subjective which cannot be encapsulated in objective criterion. The petitioner having given a complaint is bound to cooperate with the Police for enquiry. Admittedly, the enquiry is pending. Without cooperating with the Police, they cannot seek such a blanket direction.”

Rejecting the plea of the petitioner, the Court concluded that “Accordingly, this Criminal Original Petition is dismissed. The Police shall issue notice, within two weeks, from today, for causing the appearance of the petitioner, for enquiry and after enquiring the petitioner, the Police may either register a complaint, if any cognisable offence is made out or close the complaint.”

To Read the full text of the Order CLICK HERE

Buy books of essential tax practice with exciting offers at shopscan.in