Section 70 of CGST Act, 2017— Summons ----- The petitioner prayed for quashing the summoning order dated 10.01.2022. The counsel for the petitioner admitted that he has challenged the summoning order before he coordinate Bench, whereby stay orders have been granted restraining the respondents from arrest of the petitioner. The Court observed that a writ to quash a summoning order is not maintainable.

Held that—The Hon’ble High Court directed that the petitioner shall appear before the Authority summoning him. Further before taking any steps to arrest, the respondent Commissioner shall comply the provisions of the Act in letter and spirit. A violation of this order shall be considered contempt of this Court.