No quashing of GST Summons as it were issued only for inquiry and not Initiation of proceedings

Naveen Vs Directorate General of Goods And Services Tax Intelligence (Delhi High Court)

Conclusion: Summons under Section 70 of the CGST Act was only a step in the process of inquiry. Mere issuance of summons could not be equated with arrest or initiation of recovery proceedings.

Held: Assesses were two brothers engaged in the business of trading bidi under the brand name “Udaan” through Aarti Traders. Naveen was the proprietor of the firm, while Suraj assisted him in the business. They approached the High Court seeking quashing of summo

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