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Writ petition filed by contending that the summon was issued by granting short time to appear is not maintainable, petitioner should approach to the respondent.

Summon — Challenge was made to the summons issued under Section 70 of the CGST Act, 2017 in writ petitions. The petitioners straightaway filed the present writ petitions without approaching the respondent and seek for sufficient time for appearance. Writ petitions not maintainable. — A.A. Traders, M/S. Ayaan Traders Vs. The Superintendent of GST & Central Excise Office of The Principal Commissioner of GST and Central Excise Chennai North Commissionerate GST Bhavan [2019] 16 TAXLOK.COM 052 (Madras)

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