Section 70 of the CGST Act, 2017--- Summons –—- The petitioner challenges the issuance of summons dated 28th July 2021. The counsel for the petitioner submitted that the summons do not specify as to for what purposes, the petitioner is being summoned and in relation to which year’s assessment or claims. The court observed that if a citizen is aggrieved by issuance of summons and finds that there is illegality or unconstitutionality therein, he has a right to approach the Court. The petitioner company is working in Delhi and it is already under investigation by the Delhi State GST Unit.

Held that:- The Hon’ble High Court directed the respondents to file reply affidavit within two weeks. List this petition on 21st September 2021.Till the next date of hearing, the petitioner may join the proceedings pursuant to the summons, however, no coercive action will be taken against the petitioner.