By requesting that the revenue department refrains from sending summonses for those documents that Blue Cross Labs had previously produced, the Goa Bench of the Bombay High Court provided relief to the firm.
The business was among numerous pharmaceutical firms that got new GST summonses in the New Year.
Blue Cross Laboratories has filed a writ case with the high court of Bombay in Goa.
The petitioner is taking part in the inquiries. The petitioner has provided all the necessary paperwork. He further argues reasonably that following the filing of the Writ Petition, the respondents sent the petitioner letters rather than summonses, instructing him to follow particular rules for providing the papers, which the petitioner likewise did, the court noted.
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The court additionally said that the petitioner does not need to receive any more summons in order to fulfil the prior summons’ original intent.
A summons is legally valid. Anybody who receives a summons from an officer is required to show up in front of the officer. According to Sections 172 and 174 of the Indian Criminal Code, any failure is punishable by the prosecution as well as a fine of Rs 25,000 under the GST law.
Senior management personnel of any corporation or PSU should not typically be issued the summons in the first place, the CBIC instructed field formations in an order released in August of last year. Only when there are blatant signs of their involvement in the decision-making process throughout the inquiry should they be called in.