M/s. Tamil Nadu Power Finance & Infrastructure Development Corporation Limited Versus Directorate General of Goods and Service Tax Intelligence

2019 (1) TMI 1122 – MADRAS HIGH COURT – TMI – Repeated summons – grievance of the petitioner before this Court is that the petitioner is repeatedly called upon to appear before the respondent for one reason or other without there being a necessity – Held that:- The prayer sought for as such, cannot be entertained, since the power to issue summons by the respondent cannot be curtailed when the matter is pending at the stage of investigation – However, as it is expressed by the petitioner that she made several appearance before the respondent, this Court is of the view that the respondent has to complete the examination of the petitioner by next hearing date – petition disposed off. – W.P.No.34311 of 2018 And W.M.P.No.39942 of 2018 Dated:-

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r without there being a necessity. Therefore, the present writ petition is filed to prevent the respondent from issuing any further summon. 5. On the other hand, it is contended by the respondent that the petitioner is not co-operating with the investigation by giving statements. Therefore, the respondent is left with no other option in issuing repeated summons. 6. The prayer sought for as such, cannot be entertained, since the power to issue summons by the respondent cannot be curtailed when the matter is pending at the stage of investigation. However, as it is expressed by the petitioner that she made several appearance before the respondent, this Court is of the view that the respondent has to complete the examination of the petitioner b

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