Summons u/s. 70 of CGST Act cannot be considered as initiation of proceedings: Writ dismissed as premature

Md. Aniqul Islam Vs Directorate of Goods And Services Tax Intelligence (Delhi High Court) Delhi High Court held that summons under section 70 of the Central Goods and Services Tax Act [CGST Act], is issued for gathering information and providing an opportunity to produce documents, it cannot be considered to be initiation of proceedings against the petitioner. Thus, writ dismissed as premature. Facts- Petitioner is engaged into a small-scale business to supply ‘Bidi‘ since 2020 in some pockets of East Delhi. The present writ petition under Articles 226/227 of the Constitution of I...