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    <title>2026 (5) TMI 153 - PATNA HIGH COURT</title>
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    <description>Summons issued under GST were upheld where they were issued under the statutory power to require attendance for inquiry, including to give evidence or produce documents or things. The High Court noted that the inquiry related to alleged fake input tax credit and that judicial interference at the summons stage would impede the ongoing investigation. The challenge was rejected, and no interference was called for.</description>
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      <description>Summons issued under GST were upheld where they were issued under the statutory power to require attendance for inquiry, including to give evidence or produce documents or things. The High Court noted that the inquiry related to alleged fake input tax credit and that judicial interference at the summons stage would impede the ongoing investigation. The challenge was rejected, and no interference was called for.</description>
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