Relief to Leg Fractured Assessee: Calcutta HC Directs GST Authority to Consider Extension for Appearance in Summons Case [Read Order]

 The Calcutta High Court has heard a petition filed seeking the withdrawal of a summons issued by the Superintendent of Central Tax (Anti Evasion Unit, Haldia). The petitioner was required to appear physically for an enquiry concerning Radha Raman Industries but sought an extension of time on the grounds that he had suffered a leg fracture and was unable to appear.

Nitesh Kumar Jaiswal,the petitioner seeks withdrawal of the impugned summons dated 8.4.2026 issued by the respondent no.1, requiring his physical appearance for the purpose of an enquiry against one Radha Raman Industries and directing him to give oral evidence and produce all documents in his possession.

The petitioner seeks extension of time for holding the enquiry before the authority concerned until his recovery, since he has already suffered a fracture in his leg and is not in a position to appear physically before the authority concerned.

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The respondent authorities vehemently opposed the plea, stating that summons had been issued on three occasions and that the petitioner had refused to comply. Relying on a judgment of the Court in Commissioner of Customs, Calcutta vs. M.M. Exports, the counsel for the respondents submitted that the High Court's power to interfere at the stage of issuing summons is limited to exceptional cases.

Justice Smita Das De, having heard the submissions, directed the counsel for the petitioner to obtain instructions regarding whether the petitioner would be in a position to appear before the authority concerned after 15 days. The Court subsequently listed the matter for further hearing on May 14, 2026.

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