Section 70 of the CGST Act, 2017  – Summons  –- The counsel for the petitioner stated that his client would cooperate with the respondents in response to the impugned summons and will not seek any unnecessary adjournment. The court observed that if the respondents propose to take any coercive steps against the petitioner based on the documents that will be produced by the petitioner and the evidence that would be led by the petitioner.

Held that:- The Hon’ble High Court directed the respondents to serve the petitioner with clear seven days prior notice before taking any coercive steps.