2018 Taxo.online 569
R/SPECIAL CRIMINAL APPLICATION NO. 11010 & 11076 of 2018 dated 24.12.2018
CHOODAMANI PARMESHWARAN IYER
STATE OF GUJARAT
2018
GST
Central Goods and Service Tax Act, 2017
Section 70
Sonia Gokani, Justice
In favour of assessee
High Court
Gujrat
Represented by: –
Petitioner: – Mr Virat G Popat
Respondent: – Mr Manan Mehta
Order: –
- Petitioners are before this Court, showing willingness to be assisted by the authority concerned. However they are apprehensive of coercive action against them.
- Petitioners seeking following reliefs in both the matters i.e. Special Criminal Application No.11010 of 2018 as well as Special Criminal Application No.11076 of 2018:
Special Criminal Application No.11010 of 2018
“9. The petitioner, therefore, prays that this Hon’ble Court be pleased:
(a) To allow this petition;
(b) To issue appropriate writ, order or direction directing that no coercive action be taken against the present petitioner till the adjudication with regard to the liability of the firms involving the present petitioner is made and pass all other consequential orders in that regard;
(c) Pending admission, hearing and final disposal of the present petition, to direct the concerned authorities not to take coercive action against the present petitioner pursuant to the summons at Annexure-A;
(d) To pass any other and further orders as may be deemed fit and proper to this Hon’ble Court.”
Special Criminal Application No.11076 of 2018 :
“8. The petitioner, therefore, prays that this Hon’ble Court be pleased:
(a) To allow this petition;
(b) To issue appropriate writ, order or direction consolidating and transferring the inquiry / proceeding of summons at Annexure-A to the appropriate authority situated at Gondal / District Rajkot and pass all other consequential orders in that regard;
(c) To issue appropriate writ, order or direction directing the concerned authority not to take coercive action against the present petitioner pursuant to the summons at Annexure-A;
(d) Pending admission, hearing and final disposal of the present petition, to direct the concerned authorities not to take coercive action against the present petitioner pursuant to the summons at Annexure-A;
(e) To pass any other and further orders as may be deemed fit and proper to this Hon’ble Court.
3, Petitioners have preferred the applications being apprehensive of the arrest on account of summons issued under Section 14 of the Central Excise Act has made applicable to the service tax vide Section 83 of the Finance Act and Section 70 of the Central Goods and Service Tax, Act 2017 (hereinafter referred to as “CGST Act”).
4. It is urged that petitioners are ready to adduce all possible evidence, which require adjudication with regard to the liability of the Firm. However, in the meantime, they may not be apprehended till their liabilities are determined by the authority concerned.
5. Learned APP appearing for the respondent-State submits that since the summons are issued, there should be no apprehension on the part of the petitioners. They should present themselves to answer to the said summons.
6. Learned advocate Mr. Popat appearing for the petitioners submits that in a similar case, the authority without finally adjudicating the issues, had arrested persons, and therefore, there is apprehension in the mind of the petitioners.
7. Considering the voluntary nature of pleadings where the petitioners are desirous of getting themselves assisted by the adjudicatory process, Let them represent their case before the concerned authority. The authority concerned shall complete the same in 8 weeks’ time and if there is a need for any apprehension after once the adjudicatory process is completed, if they are not ready to fulfill their obligation, they may be given an opportunity of two more weeks for taking necessary steps. Petitioners shall appear on or before 11/01/2019 before the concerned Police Station.
In view of the above, the present applications stand disposed of. Direct service is permitted.
