Summons u/s 70 of Act 2017 must be contested in proceedings; petitioner must present objections in person.

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....Validity of summons issued - The validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein - It is, thus, incumbent upon the petitioner to appear before the competent officer and raise all points of objection - HC....