JUDGMENT :

R.D. Dhanuka, J.

Rule.

2. Mr. Jitendra Mishra, learned Counsel waives service. By consent of the parties, this petition is taken up for final hearing.

3. By this petition filed under Article 226 of the Constitution of India, the Petitioner prays for a writ of mandamus or any other writ as this Court deem appropriate so as to quash and set aside the summons issued to Ms. Tanuja Gomes and seeks direction to the Respondents to conduct an enquiry without initiating summons and interrogation unless found extremely necessary and only by due adherence of the law.

4. The Petitioner is a School of Music engaged in the business of recreational activities such as teaching music to school children and other enthusiasts either at its teaching centre or at a school. The Petitioner is registered under the Central Goods and Services Act 2017. The Petitioner received a communication dated 2 December 2021 on the letter head of the Office of the Commissioner of CGST, Mumbai West, requesting to submit certain documents within a period of four days from the date of receipt of the Notice.

5. It is the case of the Petitioner that it has submitted various documents from time to time to the Respondent