2026 (4) TMI 589

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....BARUAH,DR. ASHOK SARAF Advocate for the Respondent : DY.S.G.I., SC, GST ORDER The petitioner Company and one of its Directors have invoked the writ jurisdiction of this court to challenge the summons issued to the petitioner No. 2 under Section 70 of the Central Goods and Services Act, 2017. 2. An interim order was granted on 10.02.2026, staying the impugned summons in the present proc....

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....tors for the last five years. 5. Dr. Saraf submits that such action itself shows the authorities' intention to harass the petitioner, as the other Director has already appeared on 6 to 7 occasions and cooperated with the authorities. 6. Section 70 empowers a proper officer to summon any person whose attendance he considers necessary, either to give evidence or produce documents in any in....

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....to regulate the exercise of power under section 70. It emphasises that summons should not be issued mechanically to senior management officials; Managing Directors and Directors should not ordinarily be summoned at the first instance; that due care must be taken to avoid unnecessary harassment and that Power must be exercised judiciously. 10. The circular thus reinforces the standard of Adminis....