Section 70 of the CGST Act, 2017 — Summons – The petitioner challenged the vires of Section 70 of the Act and also challenged the summons dated 16.05.2021. The counsel for the petitioner submitted that this scheme of Section 70 is in violation of principle of separation of powers. The counsel submitted that the respondent has issued the summons without indicating the nature of enquiry being conducted, without giving details of enquiry pending and giving unreasonably short time of merely 12 hours to appear in city different from where the petitioner resides. The court observed that they did not find such powers beyond the competence of legislature or opposed to any of the fundamental rights or other provisions of the Constitution of India. Further, in the summons, the authority has indicated the documents which the petitioner must carry with him while appearing before the said authority. If the summons in a particular case grants unreasonably short time which in any case is impossible for the noticee to comply with, it is always open for the aggrieved person to seek extension from the authority.

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