Section 70 of the CGST Act, 2017--- Summons - The petitioner sought impleadment of Additional Director General of GST Intelligence, Nagpur Zonal Unit and Additional Director General, Guwahati Zonal Unit, as respondent Nos.12 & 13, respectively. The respondent submitted that there has been no compliance of the summon dated 14.09.2022, which was issued by the Senior Intelligence Officer. The date given in the summons for this purpose was 21.09.2022. The court observed that the petitioner did not appear before the concerned authority, on the said date. There has also been no correspondence with the concerned authority. This approach of the petitioner is unacceptable. The petitioner counsel submitted that several agencies, who are investigating the applicant/petitioner have been furnished copies of the documents.

Held that:- The Hon’ble High Court directed allowed the prayer.