Section 16, 132 of CGST Act, 2017— Writ Petition —In the instant case, The petition seeks issuance of a writ in the nature of certiorari quashing the impugned proceedings and as well as writ in the nature of mandamus commanding the respondents not to arrest and harass the petitioner pursuant to the First Information Report mentioned above.
Held that—We hereby direct the petitioner to appear in the office of respondent no. 4 on 04.12.2018, and thereafter as and when required by the inquiry officer.
Investigating officer shall furnish a questionnaire to the petitioner. And the petitioner would be obliged to answer the questionnaire and furnish the answers available with her.
The petitioner shall not be taken in custody, till the next date of listing. The petitioner is directed to join investigation.
— Seema Gupta Vs. Union of India Thru. Secy, Min. of Home Affairs & Ors.  6 TAXLOK.COM 59 (Allahabad)