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    <title>2024 (1) TMI 1364 - CALCUTTA HIGH COURT</title>
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    <description>GST summons issued by the intelligence authority were not quashed because they had already expired by efflux of time and no immediate prejudice was shown from appearance. The Court held that quashing summons at the nascent stage was not warranted, while observing that coercive action should not be taken. The authority was left free to issue fresh summons and proceed in accordance with law.</description>
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      <description>GST summons issued by the intelligence authority were not quashed because they had already expired by efflux of time and no immediate prejudice was shown from appearance. The Court held that quashing summons at the nascent stage was not warranted, while observing that coercive action should not be taken. The authority was left free to issue fresh summons and proceed in accordance with law.</description>
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