GST Summons to Director Challenged for Alleged Harassment of Director

Lets See Tour And Travels Pvt Ltd And Anr Vs Union of India And 2 Ors (Gauhati High Court) The Gauhati High Court examined the validity of summons issued to a company director under Section 70 of the CGST Act, 2017, where the petitioner alleged harassment and violation of administrative guidelines. The Court noted that while authorities have statutory power to summon any person relevant to an inquiry, such power must be exercised judiciously and not mechanically. It observed that CBIC Circular No. 2/22-23 discourages routine summoning of senior officials unless justified, though it does not ov...