https://www.taxtmi.com/caselaws?id=306289 The court rejected the writ application challenging the validity of summons issued under Section 70 of the CGST Act, 2017 by the DGGSTI, Zonal Unit, Ahmedabad. It affirmed the jurisdiction of the DGGSTI, emphasizing that multiple agencies can conduct parallel investigations if justified. The court found that the conditions for availing Input Tax Credit were not met by the petitioner, leading to the dismissal of the writ petition challenging the summons. It concluded that such petitions are generally not maintainable, except in exceptional cases, and vacated any interim protection granted earlier. en-us Mon, 01 Feb 2021 00:00:00 +0530 Fri, 20 Jan 2023 07:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306289 The court rejected the writ application challenging the validity of summons issued under Section 70 of the CGST Act, 2017 by the DGGSTI, Zonal Unit, Ahmedabad. It affirmed the jurisdiction of the DGGSTI, emphasizing that multiple agencies can conduct parallel investigations if justified. The court found that the conditions for availing Input Tax Credit were not met by the petitioner, leading to the dismissal of the writ petition challenging the summons. It concluded that such petitions are generally not maintainable, except in exceptional cases, and vacated any interim protection granted earlier. Case-Laws GST Mon, 01 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306289