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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Summon Order - not arresting petitioners in pre-inquiry proceeding in pursuance of the summon - On the submissions of the learned counsel for the petitioner regarding denial of proper and legal representation at the time of Inquiry or recording of statement under Section 70 of the CGST Act, it is hereby directed that if the petitioner so wants, he may take a qualified person to help him in explaining the details. He shall not be detained in the office of the Commissioner, who is the summoning authority beyond the reasonable working hours.- HC

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