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2021 (7) TMI 923 - HC - GSTJurisdiction assigned to State Tax Officers in view of the decisions taken by the GST - Circular No. 01/2017 dated 20.09.2017 - constitutional body constituted under Article 279A of the Constitution of India - proceeding/ inquiry initiated by the Respondents against the Petitioner, legal or not - section 6(2)(b) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- This Court is of the view that as the Impugned Summons have been withdrawn and the inquiry proceedings have been closed, the issue sought to be adjudicated upon by the petitioner cannot be decided in a vacuum. Consequently the present writ petition and application are disposed of leaving the aforesaid question of law open to be decided in the event a fresh proceeding is initiated or summons are issued to the petitioner by the Central Tax Officers (GST Officers). The order be uploaded on the website forthwith.
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