https://www.taxtmi.com/caselaws?id=408186 A petitioner summoned under the CGST Act and not yet joined investigation sought protection from coercive action while being required to appear and cooperate. The Delhi HC noted that no complaint had been filed, the summons were issued under section 70 of the CGST Act, and a Look Out Circular had been opened. On the petitioner's undertaking to return to India and join the investigation, the Court directed adherence to that undertaking, required prior notice before any coercive steps under section 69, and ordered appropriate steps regarding the Look Out Circular to enable appearance before the authority. en-us Fri, 28 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408186 A petitioner summoned under the CGST Act and not yet joined investigation sought protection from coercive action while being required to appear and cooperate. The Delhi HC noted that no complaint had been filed, the summons were issued under section 70 of the CGST Act, and a Look Out Circular had been opened. On the petitioner's undertaking to return to India and join the investigation, the Court directed adherence to that undertaking, required prior notice before any coercive steps under section 69, and ordered appropriate steps regarding the Look Out Circular to enable appearance before the authority. Case-Laws GST Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408186