Summons cannot be issued where the assessee is cooperating during the inquiry

Last updated: 25 January 2022
Quick Summary
The Bombay High Court has ruled that the Revenue Department cannot issue summonses casually, especially when an assessee is cooperating with an inquiry. In a case involving FSM Education Private Limited, the court found that summonses were issued without sufficient detail and appeared to be for coercion. The court set aside the summonses, emphasising that they should be a last resort and directed the Revenue Department to clearly specify required documents and queries.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in FSM Education Private Limited v. Union of India, & Ors. [Writ Petition (L) No.30974 of 2021 dated January 10, 2022] set aside the summons issued by the Revenue Department without any details of the inquiry, wherein the assessee was co-operating in furnishing the documents as requisitioned and to provide further details. Held that, summons is a last resort and are not to be issued in a casual manner. 

Citation :
Writ Petition (L) No.30974 of 2021 dated January 10, 2022

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Bimal Jain
Published in GST
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