2026-VIL-115-DEL
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SGST High Court Cases

GST – Challenge to Summons under Section 70 of CGST Act, 2017 and arrest under Section 69 of CGST Act, 2017 - Petitioners claimed that the summons were in violation of the guidelines issued by the Board and were issued in a mechanical manner without following the proper procedure. They also sought the release of the seized documents and goods and restraining the respondent from illegally detaining the petitioners - Whether the summons issued under Section 70 of the CGST Act, 2017 can be challenged at the stage of inquiry – HELD - The summons issued under Section 70 of the CGST Act are part of the inquiry process and not the initiation of proceedings. The nature of a summons is to gather information and evidence, and it cannot be equated with the initiation of proceedings. In the judgments of Armour Security India Limited vs. Commissioner CGST and Radhika Agarwal vs. Union of India, it has been held that the issuance of summons is a precursor to the proceedings and does not amount to the initiation of proceedings - In any case, the Summons have been issued for taking the statement of the petitioners and seeking the production of documents/ invoices against the goods seized during the search procedure conducted. There is no illegality in the said summons to this extent, and the Respondent has acted well within its powers - Seeking setting aside of Summons, is essentially seeking interim protection or an anticipatory bail, during an inquiry stage, i.e. essentially at a stage when the Respondent is collecting information and evidence based on suspicion and cannot be equated with the initiation of proceedings - The writ petition is dismissed being premature
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