GST Summons: Inquiry Not Arrest, No 7-Day Notice, Rules Bombay HC

• Bombay High Court clarifies GST summons under Section 70 are for inquiry, not detention or arrest.
• No legal requirement for a seven-day advance notice before issuing GST summons, impacting investigations nationwide.
• Ruling provides clarity for taxpayers and enforcement agencies, limiting challenges to GST investigations on procedural grounds.
• The judgment came from the Kanhaiya Nilambar Jha vs Union of India & Ors case, dismissing claims of illegal detention.
• Court emphasized that summoning for inquiry does not equate to detention; constitutional protections apply only when Section 69 (arrest) is invoked.