HARVINDER SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Prayer in this writ petition is for setting aside summoning order dtd. 20/2/2025 (Annexure P12) passed by Excise and Taxation Officer-cum-Assistant Collector 2nd Grade, Ward No. 4, Dhuri whereby petitioner and the other partners of the Firm M/s Foreigners Auto Zone have been called upon to appear and deposit a sum of Rs.37,84,228.00 under Punjab Goods and Services Tax Act, 2017 (for short - 'PGST Act') and Punjab Land Revenue Act, 1887. Petitioner also seeks a restraint upon respondents No. 1 and 2 from attaching the property which belongs to him.

(2.) Brief facts, as pleaded in the writ petition, are that a partnership Firm was constituted by the present petitioner and one Puneet Singla son of Bhim Singh, Deepak Nagpal son of Jogender Nagpal and Gurvinder Singh son of Gurdev Singh. Land belonging to petitioner and other partner Gurvinder Singh son of Gurdev Singh was taken on rent by the Firm vide agreement dtd. 16/2/2017. It is stated that there were various changes in the composition of Firm with number of partners retiring and some new ones inducted with various retirement deeds and partnership deeds/re-constitution deeds being executed between concerned parties. Details of partners retiring and inducted, as given in para 4 of the writ petition, reads as under:-

(3.) Order 6/5/2024 (DRC-07) was passed by State Tax Officer-cum-Proper Officer, Ward No.4, Dhuri in respect to assessment year 202324 qua the firm in question. Liability of Rs.37,84,228.00 was assessed under Sec. 73 of PGST Act and Central Goods and Services Tax Act, 2017 (for short - 'CGST Act') read with Sec. 20 of the Integrated Goods and Services Act, 2017 on account of discrepancy in payment of Goods and Service Tax (for short - 'GST Act'). Thereafter, notice/order dtd. 20/2/2025 was issued to the present petitioner and Raswinder Singh. It was submitted that petitioner had in fact retired from the Firm on 20/4/2021. Petitioner, it was further submitted, accessed land revenue records on 28/2/2025 for some personal reasons and it is then it came to light that special remark has been added to jamabandi/land record to the effect that petitioner's share (103/3890) in the land measuring 19 bighas 09 biswas had been attached in favour of GST department vide rapat No. 194 dtd. 2/1/2025. Representation dtd. 11/3/2025 was submitted by petitioner before State Tax Officer, Ward 4, Dhuri explaining his case and requesting for removal of attachment. Reply to notice/order dtd. 20/2/2025 was also submitted by the petitioner.