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Petitioner is bound to appear before the concerned officer to tender his statement.

Infringement of Fundamental — Section 70 of the CGST Act, 2017— Summons -- The petitioner aggrieved by a notice dated 20.06.2020 issued by the respondent, whereby, he was called upon to tender his statement and produce documents as specified in the said notice. The petitioner submitted that he forwarded the documents as required. However, he was unable to appear before the concerned officer in view of the outbreak of COVID-19 and the restrictions imposed on travelling. The petitioner agreed that he would appear at Delhi office as and when called and appear before the concerned officer at Indore after forty-five days. Held that:-The Hon’ble High Court directed the respondent to issue fresh summon for making enquiries in Delhi on any date and/or for making inquiries from the petitioner at Indore, on any date beyond a period of forty-five days. — Mukesh Garg Vs. State Through Govt. of NCT of Delhi-1 & Anr. [2020] 27 TAXLOK.COM 082 (Delhi)