https://www.taxtmi.com/caselaws?id=410687 Summons issued under Section 70 of the CGST Act were challenged in writ jurisdiction, but the Court held that objections to their validity should ordinarily be raised before the competent officer in the same proceedings. The petitioner was required to appear and place all objections before that authority rather than invoke a writ petition at that stage. The Court also noted that proceedings under Section 70 are deemed judicial proceedings for the purposes of Sections 193 and 228 of the IPC. On these facts, the writ petition was held not maintainable and was dismissed. en-us Thu, 05 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410687 Summons issued under Section 70 of the CGST Act were challenged in writ jurisdiction, but the Court held that objections to their validity should ordinarily be raised before the competent officer in the same proceedings. The petitioner was required to appear and place all objections before that authority rather than invoke a writ petition at that stage. The Court also noted that proceedings under Section 70 are deemed judicial proceedings for the purposes of Sections 193 and 228 of the IPC. On these facts, the writ petition was held not maintainable and was dismissed. Case-Laws GST Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410687