Section 70 of the CGST Act, 2017 – Summons - The Petitioner challenged the power of the authority under Section 70 of the Act, 2017. The counsel for the petitioner stated that the MD of the petitioner may not be a competent witness and Chief Finance Officer can be asked to appear before the authority in response to the summons. The respondent counsel submitted that the petitioner was not co-operating in the investigation. The court observed that the Petition has been signed by MD and he has also verified on oath that the contents of paragraphs 1 to 30 of this Petition are true to his knowledge. Therefore, he would be aware of the facts and circumstances. Hence he shall not be exempted from appearing. Mr. Ushik Gala shall appear before the concerned authorities as and when summoned and fully co-operate.

Held that:- The Hon’ble High court directed that all to whom summons is issued and served shall attend at the time and date fixed without fail. Statements recorded pursuant to the summons issued to the Directors/Employees of Petitioner shall be video recorded at the cost of Petitioner. An advocate may accompany the person who is summoned, but the advocate shall not interfere, interrupt or disturb recording of statement. The advocate may sit at visible distance but not at audible distance. Copies of panchanama shall be provided to Petitioner within two weeks