GST summons upheld where issued for inquiry into alleged fake input tax credit, with no interference at the summons stage.

Summons issued under GST were upheld where they were issued under the statutory power to require attendance for inquiry, including to give evidence or produce documents or things. The High Court noted that the inquiry related to alleged fake input tax credit and that judicial interference at the summons stage would impede the ongoing investigation. The challenge was rejected, and no interference was called for.

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Issues: Whether the summons issued under the Goods and Services Tax law were liable to be quashed in writ jurisdiction.

Analysis: The summons were found to have been issued under the statutory power to summon a person whose attendance is considered necessary in an inquiry, including for giving evidence or producing documents or things. The Court noted that the enquiry concerned alleged fake input tax credit and that interference at the stage of summons would amount to scuttling the ongoing inquiry.

Conclusion: The challenge to the summons was rejected and no interference was called for.

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