Section 70 of the CGST Act, 2017 — Summons – The petitioners prayed for interim protection against an apprehended action of arrest pursuant to the proceedings initiated by the respondent. The counsel for the petitioners submitted that they have been issued summons under Section 70 of the Act, even though they have no role to play in the alleged evasion of GST. The counsel for the respondents argued that the petitions are based on apprehension which has no basis. The respondents are holding investigation into serious allegation of tax evasion. The authorities have jurisdiction under the law to issue such summons and the petitioners are duty bound to cooperate with the investigation. The court observed that these petitions have been filed by the petitioners at the initial stage when summons have been issued to them. Number of persons were issued summons under Section 70 and it is not a case that every person has been arrested. The issuance of summons to petitioners is without jurisdiction and authority of law. Further they are not dealing with an application for grant of anticipatory bail but challenge to jurisdiction and authority of respondents in issuing summons under Section 70 of the Act.

Held that:- The Hon’ble High Court rejected the stay applications for interim protection and directed that two writ petitions be listed for final disposal after two weeks.