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2022 (8) TMI 813 - HC - GSTValidity of summon order - seeking direction to respondent not to arrest the petitioners in pre inquiry proceeding in pursuance of the summon - Section 70 of the CGST Act - HELD THAT:- This Court while deciding a similar issue in the case of Himgiri Ispat Pvt. Ltd. Vs. Commissioner of the CGST, Commissionerate at Dehradun [2022 (2) TMI 1107 - UTTARAKHAND HIGH COURT] has held that a writ petition is not maintainable against an order of show cause or summoning order for production of documents. However, certain directions were issued to the respondents to comply with, as envisaged under Section 69 (1) of the Act. It is directed that petitioners shall appear before respondent no. 3 within 15 days from today and if so advised, they may take assistance of an Accountant but if respondent no. 3 desires to arrest the petitioners, then he shall comply with the provisions of Section 69 (1) of the Act. The writ petition is disposed off.
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