Shiv Flour Mills And ORS v. Union Of India And ORS.

S/L 28 07.09.2021 Court. No. 2 cm WPA 8084 of 2021 Shiv Flour Mills & Anr.

-VsUnion of India & Ors.

(Through Video Conference) Mr. Anil Dugar Mr. R. Chatterjee ... For the Petitioners Mr. Somnath Ganguli Ms. Manasi Mukherjee Ms. P. Singh .... For the U.O.I.

Both the parties are present.

This writ petition has been filed by the petitioner being aggrieved by the impugned summons dated 7th December, 2020 issued by the Senior Intelligence Officer of the Directorate Central GST Intelligence Headquarter by which the petitioner was asked to appear in person on 14th December, 2020 in his office against the said summon. Petitioner had asked for adjournment before the respondent authority concerned. Thereafter another summon dated 25th February, 2020 being Annexure p-9 of the writ petition by which petitioner was asked to appear before the respondent authority concerned on 4th March, 2021. In response to the said summon it appears from record that the petitioner sought adjournment and prayed for extension of time for the aforesaid compliance by his letter dated 4th March, 2021 on the ground of illness of

the accountant and for the reason of Covid-19 Pandemic situation. Petitioner himself asked for compliance of the said summons yet he filed this writ petition on 18th March, 2021.

Considering this fact which appears from record and also considering the fact that the time for compliance of the summons dated 25th February, 2021 has already expired on 4th March, 2021 is no more in force today and, more so, respondents have failed to communicate to the petitioner for any order of adjournment and further extension of time for compliance of the said summon and in view of the fact that the said summons has lost its force. I am not inclined to entertain this writ petition.

Accordingly WPA 8084 of 2021 is dismissed.

(Md. Nizamuddin, J.)