The Madras High Court granted opportunity for appearance to the petitioner, Tvl Metal Trade Incorporation, on the ground that truth cannot be unearthed when petitioner absent for personal hearing
The petitioner has challenged the impugned Summons on the ground that both the Central and State Authorities do not have powers to initiate proceedings against the petitioner simultaneously under the respective GST Acts with regard to the same subject matter.
The petitioner contended that he is already facing proceedings initiated by the Central Authority and therefore, the question of the State Authority viz., the fifth respondent, initiating proceedings against the petitioner will not arise as per Section 6(2)(b) of the GST Act, 2017.
The petitioner has also submitted a reply to the impugned Summons issued by the fifth respondent on and the petitioner apprehended that even without communicating the outcome of the decision taken by the fifth respondent pursuant to the reply, the respondents are, on a day to day basis, threatening the petitioner and they have been calling upon the petitioner to come for personal hearing.
No final decision has been taken by the fifth respondent to initiate action against the petitioner under the TNGST Act, 2017. The petitioner has only been called upon to produce documents under the Summons and has also been called to come for personal hearing. Admittedly, the petitioner has not participated in the personal hearing and instead has chosen to file this Writ Petition, challenging the impugned Summons.
The Court of Justice Abdul Quddhose observed that “Necessarily, the petitioner will have to participate in the personal hearing and state all his objections with regard to the action launched by the State Authority under the TNGST Act, 2017. Unless and until the petitioner participates in the impugned proceedings viz., the impugned Summons, truth cannot be unearthed with regard to the petitioner’s contentions.”
“Since the petitioner did not participate in the personal hearing afforded to him as per the impugned Summons, this Court deems it fit to grant one more opportunity for the petitioner to participate in the personal hearing” the Court opined.
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