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    <title>2023 (10) TMI 633 - UTTARAKHAND HIGH COURT</title>
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    <description>GST intelligence officer summoned the petitioner under Section 70 of Central GST Act. Petitioner challenged the summons, arguing lack of evidence and violation of constitutional rights. HC examined allegations of tax credit fraud and potential evidence tampering. After reviewing submissions, HC rejected the challenge, dismissing the petition at admission stage, finding no grounds for interference with the summoning order.</description>
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      <description>GST intelligence officer summoned the petitioner under Section 70 of Central GST Act. Petitioner challenged the summons, arguing lack of evidence and violation of constitutional rights. HC examined allegations of tax credit fraud and potential evidence tampering. After reviewing submissions, HC rejected the challenge, dismissing the petition at admission stage, finding no grounds for interference with the summoning order.</description>
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