https://www.taxtmi.com/caselaws?id=789520 Section 70 of the CGST Act permits the proper officer to summon any person whose attendance is necessary for inquiry, and a director is not automatically exempt merely because the company acted through another representative. Writ interference under Article 226 is confined to cases where the summons is shown to be without jurisdiction, issued for an oblique purpose, or otherwise amounts to abuse of power, arbitrariness, or harassment. The administrative circular referred to guides fair exercise of the statutory power, but does not limit that power itself. No final adjudication on the summons was made, and interim protection continued. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789520 Section 70 of the CGST Act permits the proper officer to summon any person whose attendance is necessary for inquiry, and a director is not automatically exempt merely because the company acted through another representative. Writ interference under Article 226 is confined to cases where the summons is shown to be without jurisdiction, issued for an oblique purpose, or otherwise amounts to abuse of power, arbitrariness, or harassment. The administrative circular referred to guides fair exercise of the statutory power, but does not limit that power itself. No final adjudication on the summons was made, and interim protection continued. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789520