TMI Blog2022 (2) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 70 of CGST Act - HELD THAT:- This Court is not inclined to follow the orders passed by the learned Single Judge sitting in the Coordinate Bench, which do not constitute a binding precedent. However, keeping in view the apprehension of the petitioner, the submissions made by Mr. Ashutosh Posti, learned counsel for the petitioner and the submissions made by Mr. Shobhit Saharia, learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner regarding denial of proper and legal representation at the time of Inquiry or recording of statement under Section 70 of the CGST Act, it is hereby directed that if the petitioner so wants, he may take a qualified person to help him in explaining the details. He shall not be detained in the office of the Commissioner, who is the summoning authority beyond the reasonable workin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (Annexure no. 06 to W.P.) II. Issue a suitable writ, order or direction in the nature of mandamus commanding the respondent not arrest the petitioners in pre-inquiry proceeding in pursuance of the summon dated 10.01.2022 issued to petitioner no. 2, 3 4 (Annexure no. 6 to W.P.) III. Issue a suitable writ, order or direction in the nature of mandamus to respondent authority not to arre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner. However, this Court is of the opinion that a writ to quash a summoning order is not maintainable. Hence, this Court is not inclined to follow the orders passed by the learned Single Judge sitting in the Coordinate Bench, which do not constitute a binding precedent. However, keeping in view the apprehension of the petitioner, the submissions made by Mr. Ashutosh Posti, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered contempt of this Court. 5. On the submissions of the learned counsel for the petitioner regarding denial of proper and legal representation at the time of Inquiry or recording of statement under Section 70 of the CGST Act, it is hereby directed that if the petitioner so wants, he may take a qualified person to help him in explaining the details. He shall not be detained in the office of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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