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2022 (3) TMI 627 - HC - GSTSeeking interim protection against an apprehended action of arrest - alleged evasion of GST - HELD THAT:- While the petitioners’ claim to be completely unconnected with the affairs of various companies which are alleged to be involved in GST evasion, according to the respondents, this matter is still under investigation and the presence of these petitioners is necessary to record their statements. It is not found that the issuance of summons to petitioners is without jurisdiction and authority of law. The action initiated by the respondents does not appear to be actuated by any mala fide intention and further taking into consideration the material disclosed during various searches and raids conducted by the respondent authorities involving M/s MPPL and M/s. MPSPL, any interim order cannot be passed in favour of the petitioners, keeping in view that an application for grant of anticipatory bail is not dealt with, but challenge to jurisdiction and authority of respondents in issuing summons under Section 70 of the CGST Act. The stay applications for interim protection are rejected - these two writ petitions be listed for final disposal immediately after two weeks.
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