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2024 (5) TMI 1032 - MADRAS HIGH COURTValidity of summons issued u/s 70 of the Central Goods and Services Tax Act, 2017 - abuse and threat in course of a search of the premises - HELD THAT:- It is only in exceptional circumstances that interference with a summons would be justified an exercise of discretionary jurisdiction. In the case at hand, the petitioner urges such interference largely on the ground that a police complaint was lodged earlier against the fifth respondent. On instructions, learned standing counsel for respondents 1 to 4 submits that the relevant file was transferred from the fifth respondent and, therefore, the petitioner would be submitting a reply to and appearing before a different officer. In these circumstances, the apprehension of the petitioner is misplaced. Petition disposed off.
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