Neutral Citation No. - 2025:AHC:132459 Court No. - 81 Case :- APPLICATION U/S 528 BNSS No. - 28377 of 2025 Applicant :- Sanjeev Agarwal Opposite Party :- Union Of India And Another Counsel for Applicant :- Nipun Singh,Ritaj Vikram Singh Counsel for Opposite Party :- Parv Agarwal Hon'ble Manoj Bajaj,J. Applicant being accused has approached this Court through this application under Section 528 BNSS seeking quashing of the impugned summoning order dated 2.3.2024 passed by Special Chief Judicial Magistrate, Meerut and the entire proceedings of Case No. 4280 of 2023, titled Union of India Vs. Sanjeev Agarwal, under Sections 132(1)(a), 137, 132(1)(i) Central Goods and Services Tax Act, 2017, Meerut Zonal Unit, Meerut. Learned counsel for the applicant does not press the grounds raised in this application before this Court as the issue of territorial jurisdiction relating to the alleged offences, subject matter of trial before the Special Chief Judicial Magistrate, Meerut has not been raised before the trial court. He prays for withdrawal of the application with liberty to raise these issues before the trial court at an appropriate stage. Ordered accordingly. Order Date :- 6.8.2025 P.S.Parihar Digitally signed by :- POORAN SINGH PARIHAR High Court of Judicature at Allahabad Digitally signed by :- POORAN SINGH PARIHAR High Court of Judicature at Allahabad Digitally signed by :- POORAN SINGH PARIHAR High Court of Judicature at Allahabad Digitally signed by :- POORAN SINGH PARIHAR High Court of Judicature at Allahabad