Section 70 of the CGST Act, 2017  – Summons –- The counsel for the respondents sought four weeks time to file affidavit in reply. The respondents are permitted to file affidavit in reply within four weeks. Rejoinder, if any, shall be filed within two weeks thereafter.

Held that:- The Hon’ble High Court listed the matter for admission on 7th March, 2022 and directed that the respondents shall not take any coercive steps against the directors of the petitioner pursuant to the impugned summons. The personal presence of the directors of the petitioners before the respondents in response to the impugned summons shall be postponed till next date.