Section 70 of the CGST Act, 2017— Summons — The petitioner running a hotel has been issued summon under Section 70 of Act. The petitioner prayed for seeking direction to the respondents to allow him to appear along with the counsel only during the office hours, not to harass him and to force him to give statement in the manner the department wants. The Court observed that the summons required the petitioner to appear during the office hours and, therefore, his apprehension that he may not be summoned after the office hours or that he may be summoned only during the office hours is misconceived. The Court observed that no person can deny interrogation during enquiry. The person served with summons has to answer the questions put to him faithfully though he cannot be compelled to answer questions which are confusing and to which he cannot reply due to memory loss. The interrogation has to be made during the office hours and that in order to safeguard the person from ill treatment or use of third degree measure the presence of his Advocate may be permitted who may remain at a safe distance from where he may not listen to the questions and answers but may see the party.
Held that:- The Hon’ble High Court held that authorities to adhere to the settled principles of law in interrogating or putting questions to the petitioner. Directed the petitioner to present himself and cooperate with the enquiry.—Shri Viklap Jain Vs Union of India And 4 Others  02 TAXLOK.COM 400 (Allahabad)