DGGI Inquiry U/s 70 Not Equal to Proceedings or Arrest: Delhi High Court Refuses to Quash GST Summons

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DGGI Inquiry U/s 70 Not Equal to Proceedings or Arrest: Delhi High Court Refuses to Quash GST Summons

GST

Published on

02/02/2026

By Mariya Paliwala

DGGI Inquiry U/s 70 Not Equal to Proceedings or Arrest: Delhi High Court Refuses to Quash GST Summons

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The Delhi High Court has dismissed a writ petition filed by two Panipat-based traders seeking quashing of GST summons and protection from alleged illegal detention, holding that summons issued by Directorate under Section 70 of the CGST Act are only a step in inquiry and do not amount to initiation of proceedings or threat of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

DGGI Inquiry U/s 70 Not Equal to Proceedings or Arrest: Delhi High Court Refuses to Quash GST Summons

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