JUDGMENT

Karamjit Singh, J. - Case has been heard through video conferencing on account of COVID-19 Pandemic.

2. The petitioner has filed this petition seeking quashing of summons dated 8.12.2020 (Annexure P-14) by way of writ of Certiorari and further to restrain Respondent No.1-Additional Director General, Ludhiana Zonal Unit, Directorate General of GST Intelligence from carrying out further investigation against him.

3. As per the petitioner, he is proprietor of M/s R.K.M. Steels Industries, Kanpur, which is engaged in trading of iron and steel products. In October, 2020, the officials of Commissioner, Central Goods and Services Tax, Kanpur-respondent No.2 initiated an investigation against the petitioner alleging misuse of Input Tax Credit (hereinafter referred to as 'ITC'). The Directorate General of GST Intelligence, Ludhiana (hereinafter referred to as 'DGGI, Ludhiana') initiated another investigation alleging misuse of ITC by the petitioner and its sister concern M/s ESA Steel Rolling Mills. On 4.12.2020 the officials of DGGI, Ludhiana searched residential premises of the petitioner and office of M/s ESA Steel Rolling Mills, which is a proprietorship concern of Smt. Ereena Mis