M/S Technico (India) Private Limited v. Principal Commissioner Of Central And Goods And Service Tax And Central Excise And Others

11.11.2021.

p.b.

Sl. No.100.

W.P.A. 7108 of 2021 (Through Video Conference) M/s. Technico (India), Private Limited Vs.

Principal Commissioner of Central Goods And Service Tax and Central Excise, Kolkata North Commissionerate & Ors.

Mr. Anil Kumar Dugar, Mr. R. Chatterjee.

.........for the petitioner.

Mr. Vipul Kundalia, Ms. Ekta Sinha, Ms. S. Majumder, Mr. A. Roy.

........for the CGST.

Heard both the parties.

In this matter, petitioner has challenged the impugned notice of summons under the CGST Act and as per the summons, petitioner had to appear before the authority concerned on 15th February, 2021 which has already been lapsed and as such, at present no cause of action arises.

Considering these facts, this writ petition being WPA No.7108 of 2021 is dismissed.

(Md. Nizamuddin, J.)