Section 70 of the CGST Act, 2017--- Summons —–- The petitioner, a Members Club which provides its members all usual privileges, advantages, conveniences accommodation of a club. The petitioner and its members operated on the principles of agency and the club has its relationship with its individual members based on the principle of mutuality. The petitioner challenged summons dated 13.01.2023, whereby the Secretary of the club has been summoned under Section 70. The court observed that the plain reading of Section 70 confers upon the proper officer the power to summon any person whose attendance is considered to be necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. They are not inclined to interfere with the impugned summons.

Held that:- The Hon’ble High Court directed that it would be open to the petitioner to take a plea before the proper officer while responding to the summons that the club does not have any tax liability under the Act prior to the amendment introduced with effect from 01.01.2022 with the insertion of Clause (aa) to Section 7(1) of the Act. It shall be incumbent upon the competent/proper officer to take into account the said provision of law and any other plea while taking any further decision.