Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
Case-Laws
GST
Writ jurisdiction was not invoked against repeated GST summons that only sought information and documents, where the recipient had already submitted a representation with relevant copies. In the absence of evidence of coercive recovery or a threat of arrest, the summons did not establish a basis for judicial interference. The writ petition was treated as premature and rejected.
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