M/S M L Sarkar & Co & ANR v. Supdt Of Serv Tax Range -V Tollygunge Divn Serv Tax Ii Comm

22.2.2022 ks WPA 29448 of 2017 sl. 7 M/s. M.L. Sarkar & Co. & Anr.

Vs Superintendent of Anti-Evasion, Gr. 'C', CGST & CX, Kolkata South Commissionerate & Ors.

Mr. Abhratosh Majumdar, Ld. Sr. Adv., Ms. A. Bazaz ... For the Petitioners.

Mr. Somnath Ganguly, Mr. Priyamvada Singh ... For the Respondent Nos. 1 & 2.

Mr. A. Roy, Ld. GP Mr. T.M. Siddiqui, Mr. Debasish Ghosh ... For the State.

Heard learned Advocates appearing for the parties. In this matter, petitioners have challenged the impugned summon dated 22nd November, 2017 issued by the respondent authorities concerned by which petitioners were directed to appear on 29th November, 2017, in my view, the impugned summon has lost its force today and against the issuance of impugned summon, cause of action does not survive at present. Petitioners also submit that in response to the impugned summon, petitioners have already appeared and submitted documents.

Considering these facts, this writ petition being WPA 29448 of 2017 is disposed of without any further order.

Disposal of this writ petition will not prevent the respondents concerned to proceed in accordance with law in future, if occasion so arises.

Interim order, if any, stands vacated.

( Md. Nizamuddin, J. )