Interim relief likely as delegation of summons-issuing power to Superintendent challenged; matters to be heard together, earlier order intact

HC inclined to grant interim relief challenging delegation of summons-issuance power to the Superintendent, observing that the matter parallels prior authority where a petitioner established a strong prima facie case warranting interim protection. The court directed that the present petition be listed along with D.B. Civil Writ Petition No.1030/2022 for joint hearing, and indicated the earlier interim order need not be disturbed while the combined matters proceed.

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Issue notice; respondents accepted service. Petitioner relies on earlier decision in D.B. Civil Writ Petition No.1030/2022 where the Court addressed validity of a circular dated 05.07.2017 concerning delegation of power to issue summons. The Court recorded competing contentions that the circular was issued by the Commissioner and not the Board, and that "the power of delegation has been exercised by the Board whereas the Board does not have that power and power of delegation is exercisable only with reference to the provisions contained in Section 2, sub-section (91) of the Central Goods and Services Act, 2017 by the Commissioner in the Board as distinguished from the Board itself." The Court found the petitioner had "made out a strong prima facie case" and refused applications to vacate the interim stay: "Applications (Nos. 1/2022 and 2/2022) for vacation of stay order are rejected. Stay order passed by this Court is made absolute." Given identical issues, an interim order was directed in the present petition, it was ordered listed with D.B. Writ Petition No.1030/2022, and operation of the impugned Show Cause Notices dated 23.06.2025 and 24.06.2025 shall remain stayed.

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