GST - Harassment - How many times summons can be issued and for what purpose - ADG, DGGI to issue norms in this regard: HC

2022-TIOL-274-HC-MUM-GST

Shalaka Infra-Tech India Pvt Ltd Vs UoI

GST - Petitioners submit that they have been summoned 20 times, sometime orally and sometime in writing during the period between 14th December 2020 and 4th February 2022 for harassing the petitioners - grievance of the petitioners is also that no show cause notice is issued for conducting any investigation/enquiry against the petitioners; that various amounts have been recovered from the petitioners during this period; that they have not appeared before the authority on few occasions and which was due to unavoidable circumstances.

Held: Respondents are directed to file an affidavit and indicate therein as to how many times summons were issued to the petitioners, for what purpose and the progress of the investigation during this period - Affidavit should also indicate as to when the investigation would be completed by the respondents - A copy of this order is to be forwarded to the Additional Director General of DGGI, Pune to look into the matter personally as there are allegations that repeated summons have been issued for the purpose of harassment, coercion and to compel petitioners to deposit substantial amounts - Respondents to issue norms as to how many times such summons can be issued against parties and for what purpose - Affidavit-in-reply shall be filed within two weeks with a copy to be served upon the petitioners' - In view of the petitioners challenging the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and Maharashtra Goods and Services Tax Act, 2017, office is directed to issue notice upon the Attorney General for India and Advocate General for State of Maharashtra, returnable on 28th March 2022 - 7 days' clear notice shall be given to the petitioners if the respondents propose to adopt any coercive steps for recovery of any amount - Interim order passed: High Court [para 5 to 7]

- Interim order passed: BOMBAY HIGH COURT

2022-TIOL-16-SC-MISC

K Shanthamma Vs State of Telangana

Whether proceedings commenced under the Prevention of Corruption Act are sustainable where demand of illegal gratification, which is sine qua non for establishing offence u/s 7 of the Act, is not established - NO: SC

- Appeal allowed: SUPREME COURT OF INDIA