Section 70 of the CGST Act, 2017 – Summons - The petitioners submitted that they have been summoned 20 times, some time orally and some time in writing during the period between 14th December 2020 and 4th February 2022. No show cause notice is issued for conducting any investigation/enquiry against the petitioners. Various amounts have been recovered from the petitioners during this period when the petitioners appeared in response to the summons issued by the respondents.

Held that:- The Hon’ble High Court directed the respondents to file affidavit to indicate as to how many time summons were issued by the respondents to the petitioners, for what purpose and the progress of the investigation during this period. The respondents shall issue norms as to how many times, such summons can be issued against the parties and for what purpose. The respondents to inform this Court about compliance on the next date.