Section 70 of the CGST Act, 2017  – Summons –- The petitioner prayed for a writ of mandamus so as to quash and set aside the summons issued to conduct an enquiry without initiating summons. The Petitioner submitted various documents from time to time to the Respondents. Respondent issued a summons on the Petitioner on 15 December 2021, under Section 70 of the Act. The Petitioner deputed Accounts Manager, who was grilled and interrogated for a period of about five hours. Thereafter summons were to director. The summons cannot be issued to coerce and pressurize the Petitioner or its director. The court observed that FAQs dated 15 December 2018, would reveal that issuance of summons is a last resort and are not issued in a casual manner. There are no allegations made by the Respondents alleging non-cooperation on the part of the Petitioner. Since the Petitioner is agreeable to co-operate with the Respondents in furnishing the documents as requisitioned and to provide further details through Consultants.

Held that:- The Hon’ble High Court directed the Respondents to inform the Petitioner the list of further documents required to be produced and other requisite queries to which, they seek clarifications. The Consultants of the Petitioner would furnish all the documents on behalf of the Petitioner. The said Consultant shall co-operate with the Respondents in furnishing the documents and the information. If any summons is issued by the Respondents, the summons shall indicate the purpose of issuing summons to the Petitioner with clear seven days notice before fixing the date for recording the statement of the Director.