P V RAMANA REDDY Vs. UNION OF INDIA

JUDGEMENT

(1.) Challenging the summons issued by the Superintendent (Anti Evasion) of the Hyderabad GST Commissionerate, under Section 70 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act') and the invocation of the penal provisions under Section 69 of the Act, the Directors (Past and/or present) of a few Private Limited Companies, a Chief Financial Officer of a company and the Partner of a Partnership Firm have come up with the above writ petitions.

(2.) We have heard Mr. R. Raghunandan Rao and Mr. T. Niranjan Reddy, learned Senior Counsel appearing for the petitioners and Mr. K.M.Nataraj, learned Additional Solicitor General appearing on behalf of the Union of India.

(3.) Since the facts out of which these writ petitions arise, differ marginally from each other, we shall bring out the facts of each case separately: