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2021 (4) TMI 971 - MADRAS HIGH COURTIssuance of summons - matter already pending before AAR - taxability of Tunnel Boring Machines used for executing infrastructure products - HELD THAT:- Representation dated 11.03.2021 filed by the petitioner before the authorities, only requests that the proceedings be deferred till a decision is rendered by AAR and does not make a mention of any threat put forth by the officials in regard to the remittance of the duty, in advance. The petitioner has, in its submission dated 03.04.2021, made an incidental reference to 'pressure' being exerted by the revenue to make payment. However, since the matter is pending at the stage of summons, it is for the parties to take things forward in a proper manner and in accordance with law, bearing in mind that proper procedure and protocol should be followed in matters of conduct of enquiry, investigation and adjudication - Petition dismissed.
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