2022 (2) TMI 1260 - HC - GST

Seeking extension of date of hearing - bereavement in the family of the petitioners - petitioners submits that if a date of appearance can be fixed after the period of mourning they will comply with the impugned summons - Compliance with the summons issued - HELD THAT - Learned Senior Standing Counsel for Director General of GST Intelligence very fairly submitted that respondents would have no objection to the prayer made by the petitioners. It is directed that petitioners shall respond to the summons dated 02.02.2022 and appear before respondent No.4 on 08.03.2022 at 11.30 a.m. physically - Writ Petition is disposed of.

Summary

Issues:
Challenge to summons for appearance due to bereavement in the family.

Analysis:
The High Court of Telangana, comprising Sri Ujjal Bhuyan and Sri A. Venkateshwara Reddy, JJ., heard a writ petition challenging a summons dated 02.02.2022 requiring the petitioners' appearance before respondent No.4 on 17.02.2022. The petitioners, through their learned Senior Counsel, informed the court about a bereavement in their family on 04.02.2022, leading to a mourning period of thirty days. They requested a deferred appearance date post the mourning period. The Director General of GST Intelligence, represented by the Senior Standing Counsel, agreed to the petitioners' request. Consequently, the court directed the petitioners to respond to the summons and appear before respondent No.4 on 08.03.2022 at 11.30 a.m. The court disposed of the writ petition and related interlocutory applications, with no costs imposed.

This judgment primarily dealt with the issue of challenging a summons for appearance due to a bereavement in the family. The petitioners sought a postponement of their appearance date before respondent No.4 on account of a mourning period following a family bereavement. The court, after considering the circumstances, directed the petitioners to comply with the summons and appear at a later date, accommodating their request for a deferred appearance post the mourning period. The respondents, represented by the Director General of GST Intelligence, did not object to the petitioners' plea, leading to the court's decision to reschedule the appearance date.

In conclusion, the High Court's judgment in this case displayed a humane approach by considering the petitioners' genuine reasons for seeking a postponement of their appearance due to a family bereavement. The court's decision to grant the petitioners' request for a deferred appearance date after the mourning period reflects a balanced and empathetic consideration of the circumstances involved, ensuring justice while accommodating the petitioners' personal situation.