Section 70 of the CGST Act, 2017 — Summons –--- The petitioner sought quashing the summon dated 03.11.2021, issued under Section 70. The court placed its reliance upon the judgment in the case of Himgiri Ispat Pvt. Ltd. Vs. Commissioner of the CGST, Commissionerate.
Held that—The Hon’ble High Court directed that petitioners shall appear before respondent within 15 days and if so advised, they may take assistance of an Accountant but if respondent no. 3 desires to arrest the petitioners, then he shall comply with the provisions of Section 69 (1) of the Act.