CGST Act Section 70: Officer's Authority to Summon Upheld; Petitioner's Argument on Section 73 Rejected, Writ Dismissed.

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....Validity of summons u/s 70 of (CGST) Act, 2017 - the proper officer have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry u/s 70(2) - the petitioner has utterly failed to establish that the proceedings u/s 70 can only be taken recourse to, after decision u/s 73 - writ dismissed....