https://www.taxtmi.com/caselaws?id=306289 High Court interference with summons issued under Section 70 of the CGST Act at the inquiry stage is not ordinarily warranted because the proper officer may summon persons or documents while the inquiry remains pending. The Court applied the settled restraint against premature judicial review and declined interference, noting that exceptional circumstances were not shown. It also held that a writ challenge to the summons was not maintainable on the facts pleaded, including alleged lack of authority and parallel investigation, and refused relief. The petition was rejected and interim protection stood vacated. en-us Mon, 01 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306289 High Court interference with summons issued under Section 70 of the CGST Act at the inquiry stage is not ordinarily warranted because the proper officer may summon persons or documents while the inquiry remains pending. The Court applied the settled restraint against premature judicial review and declined interference, noting that exceptional circumstances were not shown. It also held that a writ challenge to the summons was not maintainable on the facts pleaded, including alleged lack of authority and parallel investigation, and refused relief. The petition was rejected and interim protection stood vacated. Case-Laws GST Mon, 01 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306289