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RAKESH JANGHU vs. UNION OF INDIA & OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

G.S. SANDHAWALIA
HARPREET KAUR JEEWAN
Pet. Counsel
Aditya Grover
Res. Counsel
Sourabh Goel

Petitioner / Applicant

RAKESH JANGHU

Respondent UNION OF INDIA & OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Oct 18, 2023
Order No.

CWP-27780-2022

Citation

2023(10) TAXREPLY 8171
Original Order
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ORDER

G.S. SANDHAWALIA, J. (ORAL) 1. The relief claimed in the present writ petition, filed under Article 226/227 of the Constitution of India is for quashing the purported inquiry proceedings initiated by the respondents under the provisions of the Central Goods & Services Tax Act, 2017 (for short, the ‘Act’). 2. The petitioner is aggrieved against the issuance of summons dated 23.06.2020, 10.08.2020, 08.12.2021, 21.12.2021, 22.03.2022, 28.04.2022, 20.05.2022 and 02.08.2022 (Annexures P-3, P-7 to P-11 & P-13) issued under Section 70 of the Act on the same cause of action. Prayer has thus been made to conclude the inquiry proceedings. The case of the petitioner is that he has been consistently appearing before the respondents in pursuance of the investigation being conducted on account of the fact that he was providing services to the SHKM Government Medical College and according to his knowledge and belief it was exempted from the provisions of GST. 3. The....

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