Section 70 of the CGST Act, 2017 — Summons –-- The Petitioner challenged the summons dated 02.02.2022 for appearance-in-person before respondent on 17.02.2022. The Counsel for the petitioner submitted that there is a bereavement in the family of the petitioners. The bereavement having taken place on 04.02.2022, there is a tradition of mourning for a period of thirty days in their family. If a date of appearance can be fixed after the period of mourning, petitioners will comply with the impugned summons. The Counsel for respondent submitted that respondents would have no objection to the prayer made by the petitioners.

Held that:- The Hon’ble High Court directed that petitioners shall respond to the summons dated 02.02.2022 and appear before respondent No.4 on 08.03.2022 at 11.30 a.m., physically.