Recovery Proceedings— Petitioner was summoned under section 70 of the CGST Act, 2017. Issuing notices to the respondents, respondents were restrained from taking any coercive action against the writ applicant but in the meantime, the writ applicant was also directed to appear before the concerned authority and make good his stance. — Vijaykumar Jayantibhai Panchal vs. Commissioner, Central Gst Commissionerate.[2019] 14 TAXLOK.COM 062 (GUJ)