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    <title>2021 (3) TMI 337 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed the writ applications challenging summons issued under Section 70 of the CGST Act, 2017, emphasizing the need for the applicant to address tax liability concerns. Despite arguments for interim protection, the Court refused to extend it further, noting the lack of legal grounds to challenge the summons. The Court discharged the notice, vacated the interim protection, and allowed the respondents to proceed in accordance with the law, highlighting the importance of compliance with legal procedures and consequences of non-cooperation during investigations.</description>
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      <description>The Court dismissed the writ applications challenging summons issued under Section 70 of the CGST Act, 2017, emphasizing the need for the applicant to address tax liability concerns. Despite arguments for interim protection, the Court refused to extend it further, noting the lack of legal grounds to challenge the summons. The Court discharged the notice, vacated the interim protection, and allowed the respondents to proceed in accordance with the law, highlighting the importance of compliance with legal procedures and consequences of non-cooperation during investigations.</description>
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