Neutral Citation No. - 2025:AHC:49372 Court No. - 77 Case :- APPLICATION U/S 528 BNSS No. - 11012 of 2025 Applicant :- Smt. Chhaya Devi Opposite Party :- Central Goods And Service Tax Commissionerate Noida Through Superintendent Shri Rakesh Mohan Counsel for Applicant :- Abhinav Gaur Counsel for Opposite Party :- Krishna Agarawal Hon'ble Manoj Bajaj,J. This application u/s 528 of Bhartiya Nagrik Suraksha Sanhita has been filed by the applicant to quash the impugned summoning order dated 17.03.2021 passed by Special Chief Judicial Magistrate, Meerut in Complaint Case No.3897 of 2021, arising out of Case No.167 of 2020, titled Central Goods & Service tax, Commissionerate, NOIDA vs. Smt. Chhaya Devi, under Sections 132(1((a), 132(1)(h), 132(1)(i), CGST Act, 2017, Meerut Commissionerate, Meerut. Learned counsel appearing on behalf of the accused- applicant prays for an adjournment as the the senior counsel, who is to assist the Court is occupied before some other Court. At this stage, Mr. Krishna Agarawal, learned counsel for the respondent has pointed out the summoning order was passed on 17.03.2021, which has been challenged after a period of four years. He states that the trial in the subject complaint has already commenced and the prosecution is examining its witnesses. Upon considering the above background, particularly the delay in approaching this Court and that too without availing a alternative statutory remedy, this Court is not inclined to invoke the inherent powers of this Court under Section 528 of Bhartiya Nagrik Suraksha Sanhita. This application is dismissed. Order Date :- 7.4.2025 Raj Digitally signed by :- RAJ KUMAR High Court of Judicature at Allahabad