Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed

Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed
Case-Laws
GST
Summons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecutorial proceedings; therefore the summonses challenged were held valid and within statutory power. The court treated arrest safeguards under the relevant arrest provision as distinct and emphasised procedural protections for arrest, w

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