Once the full inquiry is conducted by the department which also resulted in issuance of show cause notice as well as order in original, the summon cannot be issued in that regard. In this case, the circular number 03/2017-CGST dated 05.07.2017 has also been challenged as the same is issued by Board instead of Commissioner.
Hon’ble Rajasthan High Court made the above mentioned preliminary observations in a case and hence, stayed the summon issued. Read about the case M/s Mohit Kirana Store Vs CBIC from the attached PDF.
Download HC-Raj-2022-Mohit Kirana
Download 2017-03_05-07_Circular_Proper Officer