Section 70 of the CGST Act, 2017  – Summons –- The petitioner challenged the power of the authority under section 70 of the Act, 2017 on the ground that the respondent has already blocked the utilized ITC to the tune of Rs. 1.57 crores in terms of rule 86A. The respondents sought time to file affidavit in reply. The counsel for the petitioner stated that the MD of the petitioner may not be a competent witness and Chief Finance Officer can be asked to appear before the authority in response to the summons.

Held that:- The Hon’ble High Court granted the respondents four weeks time to file affidavit. Rejoinder, if any, to be filed within two weeks thereafter. Placed the matter on board for admission on 28th March, 2022.