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There is no good ground much less any legal ground to question the legality and validity of a summons issued under Section 70 of the Act, 2017. Both the writ applications could be said to have become infructuous.

Section 70 of the CGST Act, 2017— Summons —– The applicant prayed for direction to quash and set aside summons dated 9.5.2019, 13.5.2019, 17.5.2019, 28.5.2019, 31.5.2019, 12.6.2019 and 14.6.2019 and any subsequent summons which may be issued by respondent no.2 under Section 70 of the Act. This court on 17th July 2019 has directed that till the next returnable date, no coercive action shall be taken by the authorities against the applicant and the applicant to appear before the concerned authority. The respondent counsel submitted that the applicant appeared before the respondent No.2 in response to the summons and once again he appeared before the authority on 13th January 2020. However, the applicant failed to produce the requisite documents relevant for the purpose of investigation. Thus, the applicant knowingly flouted the directions of Court.The court observed that there is no good ground much less any legal ground to question the legality and validity of a summons. Further the applicants have deposited a huge amount with the department and the adjudication with regard to their liability is yet to take place. The respondent counsel submitted that the department does not require the presence of the applicants any further. Held that:- The Hon’ble High Court vacated the interim protection granted earlier.
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