https://www.taxtmi.com/caselaws?id=418749 In ongoing GST investigations, summons issued under Section 70 generally will not be quashed under Section 482 of the CrPC, and courts will not interfere at the preliminary stage unless exceptional circumstances and a credible apprehension of abuse are shown. The Delhi HC held that disputed factual defences and territorial jurisdiction objections were matters for investigation, not for summary adjudication, and found no basis to treat the proceedings as lacking jurisdiction. It also declined to order videography or the visible presence of counsel during examination, holding that such safeguards are not available as a matter of right absent special grounds. The petition was dismissed. en-us Fri, 11 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418749 In ongoing GST investigations, summons issued under Section 70 generally will not be quashed under Section 482 of the CrPC, and courts will not interfere at the preliminary stage unless exceptional circumstances and a credible apprehension of abuse are shown. The Delhi HC held that disputed factual defences and territorial jurisdiction objections were matters for investigation, not for summary adjudication, and found no basis to treat the proceedings as lacking jurisdiction. It also declined to order videography or the visible presence of counsel during examination, holding that such safeguards are not available as a matter of right absent special grounds. The petition was dismissed. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418749