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Issues: Whether the summons issued under Section 70 of the Central Goods and Services Tax Act, 2017 was liable to be interfered with on the ground of want of jurisdiction under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, and whether the authorities were required to decide the petitioner's reply expeditiously.
Outcome: The writ petition was disposed of with a direction to the authorities to take an appropriate decision on the petitioner's reply within the time granted by the Court and communicate the order to the petitioner.