- 1 - NC: 2025:KHC:6429 WP No. 4068 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 4068 OF 2025 (T-RES) BETWEEN: M/S. MURALIKRISHNA INFRACON (BANGALORE) PVT. LTD., COMPANY REGISTERED UNDER COMPANIES ACT, 1956 OFFICE AT FLAT A-309, A BLOCK, UNIQUE CONCORDE APARTMENTS, LOTTEGOLLAHALLI MAIN ROAD, TATA NAGAR, NEAR VYASA INTERNATIONAL SCHOOL, BENGALURU - 560 092. REPRESENTED BY DIRECTOR SRI. M MURALI KRISHNA S/O M JANARDHANA RAJU AGED ABOUT 54 YEARS, RESIDING AT 3/14, KRISHNAPURAM, KARVETINAGAR, CHITTOR, ANDRA PRADESH - 51758. …PETITIONER (BY MISS. VINITHA M, ADVOCATE FOR SRI. MOHAN MAIYA G.L, ADVOCATE) AND: SENIOR INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GST INTELLIGENCE BENGALURU ZONAL UNIT, SP ENCLAVE, NO. 112, KH ROAD, Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:6429 WP No. 4068 of 2025 BENGALURU - 560 027. …RESPONDENT (BY SRI. MADHU N. RAO, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION OF APPROPRIATE NATURE TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET ASIDE THE IMPUGNED SUMMONS DATED 07-01-2025 VIDE FILE NO.DGGI/INV/GST/1857/2023-GR D-04-O/O PR ADG-DGGI-ZU IN CBIC-DIN-202501DSS0000082398D ISSUED BY THE RESPONDENT VIDE ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Petitioner is before this Court under Article 226 of the Constitution of India questioning Annexure-A dated 07.01.2025 summons issued under Section 70 of Central Goods and Services Tax Act, 2017 to appear before the Authority and to produce certain documents. 2. Learned counsel for the petitioner would submit that there are multiple investigations against the petitioner - 3 - NC: 2025:KHC:6429 WP No. 4068 of 2025 including investigation by Directorate General of GST and Commercial Tax Department. Therefore, petitioner is not in a position to produce the documents sought for by the respondent/authorities under impugned summons. 3. When the summons is received by the petitioner, it is open for the petitioner to reply either by producing the documents sought or by explaining the reasons for not producing the documents as sought in the summons. Without first replying to the summons, approaching this Court would be premature. 4. Therefore, the writ petition stands disposed of with liberty to the petitioner to reply to the summons, at the first instance. All contentions are left open. Sd/- (S.G.PANDIT) JUDGE NG List No.: 1 Sl No.: 74 CT: BHK