https://www.taxtmi.com/caselaws?id=391990 Discretionary relief under Article 226 will not be granted to obstruct a statutory enquiry under Section 70 of the CGST Act where the petitioner has not cooperated with repeated summonses and the record does not support bona fide conduct. The Court distinguished an earlier coordinate bench order on the basis that it arose on different facts and had contemplated cooperation with the enquiry. On these facts, the petitioner was not entitled to restrain the GST intelligence authorities from proceeding with the summons process or taking coercive steps before completion of the enquiry. en-us Thu, 06 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391990 Discretionary relief under Article 226 will not be granted to obstruct a statutory enquiry under Section 70 of the CGST Act where the petitioner has not cooperated with repeated summonses and the record does not support bona fide conduct. The Court distinguished an earlier coordinate bench order on the basis that it arose on different facts and had contemplated cooperation with the enquiry. On these facts, the petitioner was not entitled to restrain the GST intelligence authorities from proceeding with the summons process or taking coercive steps before completion of the enquiry. Case-Laws GST Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391990