Summons under CGST Act require prior approval, judicious use, and restraint against routine calls to senior officials. Guidelines on issuance of summons under Section 70 of the CGST Act require judicious use of the power and discourage routine summons where requisition of information or online statutory records may suffice. Summons by Superintendents need prior written approval from a Deputy or Assistant Commissioner, with reasons recorded, and file records must note appearance, non-appearance and statements. Senior management should not ordinarily be summoned first, repeated summons without proper service should be avoided, and complaints for non-attendance may follow after reasonable opportunity and due service.