https://www.taxtmi.com/caselaws?id=785913 Summons issued for recording statements and producing invoices during a GST search were treated as an inquiry-stage evidence-gathering step, not the initiation of criminal proceedings; the court reasoned that issuing such summonses was within statutory powers and not illegal, and that anticipatory relief at this investigatory stage was premature. The petition alleging extraordinary tax fraud and non-cooperation failed to displace the investigatory character of the summons; one accused had already been released on bail. The writ petition was dismissed without prejudice to pursuing remedies at the appropriate later stage. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785913 Summons issued for recording statements and producing invoices during a GST search were treated as an inquiry-stage evidence-gathering step, not the initiation of criminal proceedings; the court reasoned that issuing such summonses was within statutory powers and not illegal, and that anticipatory relief at this investigatory stage was premature. The petition alleging extraordinary tax fraud and non-cooperation failed to displace the investigatory character of the summons; one accused had already been released on bail. The writ petition was dismissed without prejudice to pursuing remedies at the appropriate later stage. Case-Laws GST Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785913