Article 226 writ relief cannot block a GST summons enquiry when the taxpayer has not cooperated and bona fides are doubtful.

Discretionary relief under Article 226 will not be granted to obstruct a statutory enquiry under Section 70 of the CGST Act where the petitioner has not cooperated with repeated summonses and the record does not support bona fide conduct. The Court distinguished an earlier coordinate bench order on the basis that it arose on different facts and had contemplated cooperation with the enquiry. On these facts, the petitioner was not entitled to restrain the GST intelligence authorities from proceeding with the summons process or taking coercive steps before completion of the enquiry.

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Issues: Whether the writ petitioner was entitled to invoke the discretionary jurisdiction under Article 226 to restrain the GST intelligence authorities from proceeding with summons and enquiry under Section 70 of the Central Goods and Services Tax Act, 2017, and from taking coercive steps before completion of the enquiry.

Analysis: The writ petition was founded on repeated summonses issued in connection with an enquiry concerning availment of input tax credit without receipt of goods. The petitioner had not appeared in response to the summonses and the record did not show any meaningful cooperation with the enquiry. Relief under Article 226 was held to be discretionary and available only where the petitioner's bona fides are not in doubt. The Court distinguished the earlier coordinate bench order relied upon, noting that it was rendered on different facts and expressly expected cooperation with the enquiry. Reliance was also placed on the principle that enquiry under such fiscal statutes should not be frustrated by non-cooperative conduct.

Conclusion: The petitioner was not entitled to writ relief to obstruct the enquiry or shield himself from the summons process, and the challenge failed.

Ratio Decidendi: Discretionary writ relief under Article 226 will not be granted to impede a statutory enquiry under Section 70 of the Central Goods and Services Tax Act, 2017 where the petitioner has not cooperated and his bona fides are suspect.

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