Exemption from court fees and CGST summons contested; petitioner to appear before the Proper Officer on specified date.

Exemption from court fees in relation to a CGST summons and interim protection from coercive action are contested; the petitioner asserts prior compliance by appearing pursuant to the summons, while the respondent counters that appearance before the Proper Officer remains necessary. The petitioner undertakes to appear before the Proper Officer on 29.05.2024 at 1 PM. The dispute over whether prior appearance occurred remains unresolved in the record, and the operative consequence is the petitioner's commitment to appear on the specified date and time.

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Issues: Whether coercive steps against the petitioner shall be restrained pending further hearing of the writ petition challenging the summon and seizure under Section 70 of the CGST Act, 2017.

Analysis: The petition seeks interim relief to set aside the impugned summon dated 06.05.2024 and for release of goods seized on 22.03.2024. The Court issued notice in the petition, recorded the parties' positions regarding appearance before the Proper Officer, accepted the undertaking of the petitioner to appear on a specified date, and directed that the matter be renotified. In the meantime, the Court considered the need to preserve the status quo and prevent irreparable prejudice pending adjudication of the petition and thus restrained coercive measures.

Conclusion: Interim relief granted restraining any coercive steps against the petitioner until the next date of hearing; notice issued and matter renotified.

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