Writ challenge to GST summons under Section 70 is ordinarily not maintainable; objections must be raised before the competent officer.

Summons issued under Section 70 of the CGST Act were challenged in writ jurisdiction, but the Court held that objections to their validity should ordinarily be raised before the competent officer in the same proceedings. The petitioner was required to appear and place all objections before that authority rather than invoke a writ petition at that stage. The Court also noted that proceedings under Section 70 are deemed judicial proceedings for the purposes of Sections 193 and 228 of the IPC. On these facts, the writ petition was held not maintainable and was dismissed.

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Issues: Whether the writ petition challenging summons issued under Section 70 of the Central Goods and Services Tax Act, 2017 was maintainable when the petitioner was required to raise objections before the competent authority.

Analysis: The challenge was directed against summons issued in proceedings under Section 70. The Court held that the validity of proceedings initiated by invoking Section 70 could be contested in those proceedings before the competent officer, and the petitioner was required to appear and raise all objections there. The Court also noted that proceedings under Section 70 are deemed judicial proceedings for the purposes of Sections 193 and 228 of the Indian Penal Code, 1860.

Conclusion: The writ petition was not maintainable on the facts and was dismissed.

Ratio Decidendi: Where summons are issued in proceedings under Section 70 of the Central Goods and Services Tax Act, 2017, objections to their validity should ordinarily be raised before the competent authority in those proceedings rather than through a writ petition.

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