TaxTMI 
TaxTMI 
2026 (9) TMI 805
X X X X Extracts X X X X
X X X X Extracts X X X X
....HABUNG Advocate for the Petitioner: Meenakshi Jerang, Tania Kipa, R Taku, S.C. Keyal. Advocate for the Respondent: Shahina Nazneen, 1 P Roy, 1 Z Alam, R Islam. ORDER Heard Mr. Kaushik Jain, learned counsel for the petitioner. Also heard Mr. Ziaul Alam, learned counsel for the sole respondent. 2. By way of filing the present petition under Section 528 of the Bharatiya Nagarik Suraksh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Magistrate First Class alleging commission of offences under Sections 206 and 208 of the Bharatiya Nyaya Sanhita, 2023. 4. The learned Judicial Magistrate First Class, Yupia, however, dismissed the complaint primarily on the ground that the record did not contain any material or proof demonstrating that the summons had been duly served upon or received by the respondent and, consequently, no pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red the submissions made by the learned counsel for the parties and have perused the materials available on record. 8. It is not in dispute that except for the track record, the summons relied upon by the petitioner in support of the complaint, are not accompanied by any material demonstrating that due service was caused upon the respondent and acknowledged. In the absence of proof of service, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eclude the petitioner/concerned authority from issuing fresh summons to the respondent under Section 70 of the Central Goods and Services Tax Act, 2017, if otherwise permissible in law. The concerned authority is also at liberty to proceed with the investigation in accordance with law. Any further, or such fresh summons, shall be duly served in accordance with the applicable procedure and the proo....