Section 70 of the CGST Act, 2017 —– Summons —- The petitioner’s advocate submitted a copy of summons dated 22.11.2019 issued under section 70(1) as well as a communication dated 23.11.2019 of the wife of the petitioner addressed to the respondent No.2.

Held that:- The Hon’ble High Court issue Notice returnable on 28th November 2019 and directed that till then, no coercive action shall be taken against the petitioner.