https://www.taxtmi.com/caselaws?id=418856 The HC disposed of a writ petition challenging a GST summoning order, ruling that quashing such orders is not maintainable. While directing the petitioner to appear before the summoning Authority, the Court imposed safeguards: the Commissioner must have credible evidence before authorizing arrest under Section 69(1) of CGST Act, with documented reasoning; the petitioner may have qualified assistance during inquiry under Section 70; and detention cannot extend beyond reasonable working hours. These directives balance procedural fairness with protection of the petitioner's rights during GST inquiry proceedings. en-us Fri, 14 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418856 The HC disposed of a writ petition challenging a GST summoning order, ruling that quashing such orders is not maintainable. While directing the petitioner to appear before the summoning Authority, the Court imposed safeguards: the Commissioner must have credible evidence before authorizing arrest under Section 69(1) of CGST Act, with documented reasoning; the petitioner may have qualified assistance during inquiry under Section 70; and detention cannot extend beyond reasonable working hours. These directives balance procedural fairness with protection of the petitioner's rights during GST inquiry proceedings. Case-Laws GST Fri, 14 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418856