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2022 (2) TMI 102 - RAJASTHAN HIGH COURTValidity of summon issued - powers to be exercised under various provisions of the CGST Act including permission of summon under Section 70 thereof - circular dated 05.07.2017 issued by the Central Board of Excise and Customs - HELD THAT:- Issue notice, returnable on 23.03.2022. Learned counsel Mr. Kinshuk Jain waives notice on behalf of the respondents. His name be shown in the cause list. Prima facie it would appear that issuance of summons after the full enquiry was over and which also resulted into not only issuance of show cause notice but the order in original being passed, was not permissible. Under the circumstances the impugned summons are stayed.
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