Section 70 of the CGST Act, 2017 — Summons – The petitioner challenged summon dated 28.12.2021 and challenged the circular dated 05.07.2017 assigning to certain officers, powers to be exercised under various provisions of the Act including permission of summon under Section 70 thereof. The counsel for the petitioner submitted that the CBIC does not have any power of assignment or delegation as has been done in the impugned circular dated 05.07.2017. The impugned summons were issued after the entire gamut of search which laid to issuance of SCN and even passing of order in original was over. The court observed that issuance of summons after the full enquiry was over and which also resulted into order in original being passed, was not permissible.

Held that:- The Hon’ble High Court issued notice, returnable on 23.03.2022 and stayed the impugned summons.