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TMI Blog2022 (8) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... td. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Issue a suitable writ, order or direction in the nature of certiorari, calling the record of the case and quash the summoning order issued to the petitioners. (Annexure No. 5 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 03.11.2021 issued to pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST, Commissionerate at Dehradun 2022 NTN (Vol. 78) 457 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 appropriate to take note of paragraph 4 of the aforesaid judgment: 4. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned counsel for the respondents, this Court observes that the petitioner shall appear before the Authority summoning him for recording his statement. However, this Court further directs that before taking any steps to arrest, the Commissioner of CGST, Dehradun shall comply the provisions of Sub-Section (1) of Section 69 in letter and spirit. In other words, he must come to a definite conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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