JUDGMENT :

Milind N. Jadhav, J.

1. Heard Mr. Mathew Nedumpara along with Ms. Nikita Panhalkar, Advocates for the petitioners; Mr. Pradeep Jetly, senior counsel along with Mr. J.B. Mishra, Advocate for respondent Nos.1 to 4; and Mr. Rahul Punjabi, Advocate for respondent No.5.

2. By this petition filed under the provisions of Articles 226 and 227 of the Constitution of India, petitioners have, inter alia, sought stay of proceedings and consequential penal action, initiated against the petitioners pursuant to issuance of summons dated 03.04.2019 by the Intelligence Officer in the office of the Directorate of GST Intelligence under section 83 of the Finance Act, 1994 ("the Finance Act" for short), read with section 14 of the Central Excise Act, 1944 (“the Central Excise Act” for short) read with section 174 of the Central Goods and Services Tax Act, 2017 (“the CGST Act” for short) to tender oral evidence and further summons dated 15.04.2019, 31.10.2019, 04.08.2020 and 12.10.2020 under section 83 of the Finance Act read with section 14 of the Central Excise Act read with section 174 of the CGST Act to tender oral/documentary evidence in respect of evasion of goods and services tax (GST).