This writ petition is directed against summons issued to the petitioner. No steps for criminal prosecution qua the petitioner have been triggered based on the impugned summons. The writ petition can be closed. It is ordered accordingly.
Section 70 of the CGST Act, 2017— Summons -- The petitioner challenged summons issued qua the petitioner. The petitioner counsel submitted that not only are the summons vague, but they were served on the petitioner after the date provided in the summons for appearance. The respondents counsel submitted that these summons are like spent bullets, and therefore, have become inefficacious. Further, no steps for criminal prosecution qua the petitioner have been triggered based on the impugned summons. The court has on taken on record the submission made by the respondents.
Held that:- The Hon’ble High Court closed the petition and directed the respondent that if recourse is taken to Section 70, the legal parameters provided therein will be kept in mind by the concerned officer.