Section 70 of the CGST Act, 2017--- Summons –—- The petitioner prayed for quashing the Summons dated 07/02/2022 and 02/02/2022. Pursuant to the arrest of petitioner’s father, the petitioner received summons. The counsel of the petitioner submitted that the petitioner is suffering from End Stage Liver Disease and his elder brother is suffering from mental retardation ever since his birth. Neither the petitioner nor his father had any connection with the transactions, and no cogent evidence is available to connect the petitioner or his father with the ongoing investigations. The offences under the Act are compoundable and are not serious in nature. The petitioner’s custodial interrogation is not required. The court observed that the parameters of the jurisdiction of the High Court in exercising jurisdiction under Section 482 Cr.P.C, are now almost well-settled and they do not find any material on record which can be stated to be of sterling and impeccable quality warranting invocation of the jurisdiction of this Court at this stage of issuance of summons. A person, to whom summons have been issued cannot as a matter of right seek presence of an advocate at visible, but not audible distance and the said relief is to be granted sparingly, in exceptional circumstances. The investigation is still at a nascent stage and that the present case involves fraud of Rs. 350 crores approximately and around 200 firms are involved in placing fraudulent Input Tax Credit

Held that:- The Hon’ble High Court dismissed the present petition.