Issue of summons

[RV PERUMAL]

Whether a summons can be issued when the subject matter is pending adjudication under Service Tax enactment and personal hearing in the adjudication proceedings is already made?

[KASTURI SETHI]

Summons can be issued. Personal hearing has been held but the case has not been adjudicated. Summons are issued at last resort, especially, in the event of non-compliance of simple letters.

[KASTURI SETHI]

Sh.R.V. Perumal Ji,

Also go through the following circulars :-

Summons in Service tax matters - Instructions

Letter F. No. 137/39/2007-CX-4, dated 26-2-2007

Summons in Central Excise and Service Tax matters - Instructions

Instruction F. No. 207/07/2014-CX-6, dated 20-1-2015

[YAGAY and SUN]

In our view, if matter is subjudice, then summons cannot be issued untill unless there are new facts which comes to the knowledge of Department and if such facts were suppressed in subjudice matter.

[RV PERUMAL]

THANK YOU SIR

AI Summary

Summons issuance: permissible during pending adjudication when non compliance or newly discovered facts justify departmental action.
Issuance of summons may be made while adjudication is pending and after a personal hearing, as a last resort enforcement step for non compliance, guided by departmental instructions; conversely, if a matter is subjudice summons are generally inappropriate unless new facts emerge or previously suppressed information comes to light, thereby justifying departmental action.