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2021 (11) TMI 452 - DELHI HIGH COURTDishonor of Cheque - contention has been raised on behalf of the petitioner that the summoning order was passed without due application of mind - principles of natural justice - HELD THAT:- Considering that the law is settled to the effect that a summoning order need not be a detailed order, the contention raised does not incline this Court to take a view in favor of the petitioner and the same is rejected. Even in the complaint filed under Section 138 of the Act, the respondent has reiterated that it had fulfilled the service tax obligation in terms of the agreement and the service tax deposit challans were also stated to have been supplied to the petitioner on more than one occasion - it is apparent that the parties have taken conflicting stands on the issue of payment of service tax/statutory dues. The complainant has averred that the dues stand paid, whereas the petitioner has denied the payment of entire dues, despite admitting that certain dues were paid. There are no ground to entertain the present petition - petition dismissed.
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