2022 (2) TMI 102

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....h VC For the Respondent(s) : Mr. Kinshuk Jain through VC ORDER Petitioner has challenged a summon dated 28.12.2021 issued by the respondent No.2 Superintendent of CGST. In the context of this challenge the petitioner also challenged a circular dated 05.07.2017 issued by the Central Board of Excise and Customs assigning to certain officers, powers to be exercised under various provisions of the ....