Section 67 of the CGST Act, 2017 --- Search and Seizure –The petitioner challenged the impugned search and seizure dated 1st November, 2021 and issuance of summon dated 3rd January, 2022. The court observed that the case of the petitioner is at the investigation stage and writ court should not interfere with the investigation, however, the alleged forcible payment will abide by the final outcome of the investigation.

Held that:- The Hon’ble High Court directed the respondent to consider the representation of the petitioner dated 30th December, 2021 within three weeks.