Section 70 of the CGST Act, 2017 – Summons – Harassment by department –- The petitioner sought direction to the respondent not to harass the petitioners during enquiry. The counsel for the petitioners submitted that the 1st petitioner had submitted all the relevant records and also all the account details were furnished. The 2nd petitioner being a lady, apprehends great hardship and humiliation and the respondent have also exceeding their limits and trying to adopt 3rd degree method. The respondent counsel submitted that the respondents are not harassing the petitioners. The petitioners have claimed the benefits based on fake invoice received from the third parties. The petitioners are not cooperating for the investigation. Further, the 2nd petitioner can be assisted by an Accountant if necessary. The court observed that the respondent finding materials regarding fake GST claims, had summoned the 2nd petitioner. The 2nd petitioner is bound to appear for enquiry.

Held that:- The Hon’ble High Court directed that the enquiry shall be conducted in accordance with the procedures. The 2nd petitioner shall be permitted to be assisted by her Accountant of necessary. The respondent shall not harass.