Section 70 of the CGST Act, 2017--- Summons — DIN No. - The petitioner challenged the summons dated 28.04.2022. The court observed that neither the Document Identification Number (“DIN”) has been mentioned, nor is it specified as to who was required to remain present on the date indicated in the impugned summons. The date indicated in the summons is 05.05.2022, which has already passed. The petitioner is a company and the summons issued are addressed to the “Proprietor/Director/Partner”. Obviously, the petitioner, which is a company, does not have a proprietor or partner. The Authorized Representative (AR) of the petitioner was present on the date given in the summons. The respondent counsel submitted that one cannot but accept that the circulars and guidelines are binding on respondents/revenue. In future, if summons are issued, regard will be had to the circulars and guidelines framed in that behalf. The statement of counsel is taken on record.

Held that:- The Hon’ble Court disposed of the writ petition based on the statement made by the respondent counsel.