Section 70 of the CGST Act, 2017— Summons —–The applicant prayed for direction, quashing and setting aside the investigation by the respondent; to issue a writ of certiorari setting aside the summons dated 21.10.2019, 27.11.2019 and 23.11.2020. The applicant submitted that the investigation is being conducted by two different agencies. The applicant submitted that the proper officer under the Act is the CGST, Delhi South Commissionerate, who has already searched his business premises, therefore, DGGI Ahmedabad ought not to have issued any summons with respect to the very same investigation, as it has no jurisdiction. The court observed that a writ petition challenging a summon, is not maintainable. Further, the two decisions upon which strong reliance has been placed on behalf of the writ-applicant are of no avail to the writ-applicant.

Held that:- The Hon’ble High Court rejected the writ-application.