Section 70 of the CGST Act, 2017— Summons – The petitioner sought direction of exemption from personal appearance pursuant to summons issued under Section 70 of the Act. The ground of challenge is that the petitioner is entitled to be represented through his authorised representative as provided under Section 116 of the Act. Reliance has been placed on order dated 10.01.2022 passed by the High Court of Judicature at Bombay in the case of FSM Education Pvt. Ltd. Vs. Union of India. The counsel for the petitioner submitted that GST authorities are acting in a high handed manner and in fact, son of the petitioner was apprehended in connection with the process of search and seizure, therefore, petitioner’s apprehension of he being harassed is not without any basis. The counsel for the respondents submitted that as the petitioner has been directed to appear personally, provisions of Section 116 of the Act would not be applicable. The court observed that the argument of the petitioner that the petitioner is entitled to be represented through his representative is not acceptable in law because the provisions under Section 116  will not be applicable when a person is required under the Act to appear personally for examination on oath or affirmation. The court placed its reliance on directions issued by the Hon’ble Supreme Court in the case of Paramvir Singh Saini Vs. Baljit Singh & Others (2021) 1 SCC 184, wherein it was directed to install CCTV cameras and recording equipment in the offices of enforcement agencies. Thus they are not inclined to grant relief,

Held that:- The Hon’ble High Court dismissed the petition.