GST investigation restraint: court orders affidavit on summons and requires prior notice before any coercive recovery step.

Repeated GST summons and alleged coercive recovery prompted interim judicial directions requiring the respondents to file an affidavit explaining the number and purpose of summons, the progress of the investigation, and the expected completion timeline. The Court also directed that 7 days' clear notice be given before any coercive recovery step. On the constitutional challenge to Section 16(2)(c) of the CGST Act, 2017 and the MGST Act, 2017, notice was directed to the Attorney General for India and the Advocate General for Maharashtra. No final determination on the merits was made.

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Issues: Whether repeated summons and recovery steps in the course of GST investigation warranted judicial intervention at the interim stage, and whether notice was required on the challenge to the constitutional validity of Section 16(2)(c) of the GST enactments.

Analysis: The petition recorded grievances regarding repeated summons, alleged coercive recovery, absence of a show cause notice, and the status of the investigation. The Court directed the respondents to file an affidavit addressing the number and purpose of summons, the progress of the investigation, and the expected timeline for completion. It further directed that 7 days' clear notice be given before any coercive recovery step. In view of the constitutional challenge to Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Service Tax Act, 2017, notice was directed to the Attorney General for India and the Advocate General for the State of Maharashtra.

Outcome: Interim directions issued, notice directed on the constitutional challenge, and no final adjudication on the merits of the petition.

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