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Validity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - The investigations being conducted by competent Officers against the petitioner are not hit by provisions of Section 6(2)(b) of CGST Act, 2017 - there are no reason to interfere with the aforesaid investigations undertaken by the competent authorities against the petitioner under CGST Act, 201 - HC