Section 70 of the CGST Act, 2017--- Summons - The petitioner sought directions to the respondent no.2 to not to proceed with the summons dated 17.8.2022, whereby the petitioners were required to be present before the concerned officer on 29.08.2022. Since that date has passed, in case the respondents wishes to issue fresh summons, they will follow the guidelines provided in instruction no.3 of 2020-2023 (GST-Investigations), dated 17.08.2022 and for recording statements to follow the directions issued by the Supreme Court in the case of Paramvir Singh Saini v. Baljit Singh and Ors. The court observed that it would help in eliciting information (if any) from persons summoned if the broad contours of the enquiry are indicated in the summon, so that the time and energy spent by the concerned officer and the person summoned are not in vain.

Held that:- The Hon’ble Court directed that this will be borne in mind, especially, when the concerned officer requires the person to produce documents which are necessary for the purpose of investigation.