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 override statutory powers. The Court held that judicial review under Article 226 is limited to cases of arbitrariness, lack of jurisdiction, or abuse of power. Considering the allegations and interim stay already granted, the Court directed the authorities to produce records to justify the summons. It continued the interim protection and restrained further coercive steps, pending examination of whether the summons amounted to arbitrary or excessive use of power.
Facts:
Let’s See Tour and Travels Pvt. Ltd. and Mr. Lohit Sharma (“the Petitioner”) invoked the writ jurisdiction of the High Court challenging the summons issued to the second petitioner under Section 70 of the CGST Act, 2017.
