https://www.taxtmi.com/caselaws?id=313168 A writ of mandamus cannot ordinarily be used to block GST investigative summons or otherwise restrain the exercise of statutory powers, so a blanket bar on summons was declined. At the same time, where the person summoned was physically challenged and repeated daily appearance would cause hardship, the Court allowed limited accommodation by regulating attendance. The petitioner was directed to appear only on every Monday and Friday during office hours and to cooperate with the investigation. The decision reflects a balance between preserving GST enforcement powers and providing procedural relief where justified by the facts. en-us Tue, 19 Dec 2023 00:00:00 +0530 Sat, 12 Apr 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313168 A writ of mandamus cannot ordinarily be used to block GST investigative summons or otherwise restrain the exercise of statutory powers, so a blanket bar on summons was declined. At the same time, where the person summoned was physically challenged and repeated daily appearance would cause hardship, the Court allowed limited accommodation by regulating attendance. The petitioner was directed to appear only on every Monday and Friday during office hours and to cooperate with the investigation. The decision reflects a balance between preserving GST enforcement powers and providing procedural relief where justified by the facts. Case-Laws GST Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313168