Section 70 of the CGST Act, 2017 – Summons – Harassment by department –- The petitioner sought direction to the respondent not to harass the petitioners during the enquiry. The counsel for the petitioners submitted that under the production of summons, the petitioner is forced to give an undertaking to pay the tax of a sum of Rs.29 lakhs, whereas the learned SPP submitted that despite several opportunities were given, the petitioner has not produced any document to substantiate his case. The court observed that term harassment is so subjective which cannot be encapsulated in objective criterion. The petitioner having received summons from the respondent, is bound to cooperate for enquiry. Without cooperating with the respondent, they cannot seek such a blanket direction.

Held that:- The Hon’ble High Court dismissed the Criminal Original Petition. The respondent shall issue notice, within two weeks, for causing the appearance of the petitioner, for enquiry and after enquiring the petitioner, the authority may proceed further in accordance with law.