NITESH KUMAR JAISWAL v. THE SUPERINTENDENT OF CENTRAL TAX, HQ, HALDIA CGST AND CX COMMISSIONERATE AND ORS
WPA/9746/2026 · 2026-09-14
Aryak Dutt
body2026
DailyLaw.ai
[ 2026 DAILYLAW 40170 (CAL) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 40170 (CAL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
Dd 13 14.09.2026 (Bench ID-266460 ) COURT NO. 654 In the High Court At Calcutta CONSTITUTIONAL WRIT JURISDICTION
APPELLATE SIDE WPA/9746/2026 NITESH KUMAR JAISWAL VS THE SUPERINTENDENT OF CENTRAL TAX, HEAD QUARTER, ANTI EVASION UNIT, HALDIA CGST & CX COMMISSIONERATE AND ORS. Mr. Kaushik Dey, Advocate Mr. Tapan Bhanja, Advocate … … For the CGST Authority
1. The present writ petition has been filed by the petitioner seeking withdrawal of impugned summons dated 8th April, 2026 issued by the respondent No.1. Upon receiving the summons the writ petitioner has filed the instant petition apart from seeking series of adjournments from the authorities.
2. I find from the records that an order was passed on 7th May, 2026 by the co-ordinate Bench whereby a direction was given on the petitioner to intimate as to when he shall appear for physical examination within a period of 15 days from 7th May, 2026. On 31st August, 2026, this Court directed the petitioner to present himself before the authorities on 10th September, 2026 and the question of maintainability raised by the respondents were kept open. Today, Mr. Tapan Bhanja, learned advocate appearing for the respondents submits that in spite of directions of this Court, on 10th September, 2026 the petitioner
2 did not appear and instead submitted a letter expressing his inability to appear due to illness.
3. In view of the repeated failure on the part of the petitioner to appear before the authorities in spite of repeated opportunities being given by the authority and this Court and his continuous refusal to abide by the orders of the Court, the writ petition, being WPA/9746/2026 is dismissed with costs of Rs.50,000/- to be paid by the petitioner to the legal Aid Services, Kolkata. The writ petition as it appears is a frivolous one filed solely for the purpose of obstructing the respondents from proceeding in accordance with law.
4. Needless to say that upon dismissal of this writ petition, the respondents are at liberty to act in accordance with law against the petitioner. (Aryak Dutt, J.) DEBABRATA DAS Digitally signed by DEBABRATA DAS Date: 2026.09.14 18:16:26 +05'30'