Summons have to be issued as a last resort

Eversub India Private limited Vs Union of India & Ors. (Delhi High Court)

Summons under  circulars dated 23.12.2019, 26.02.2007 and 20.01.2015, and the guidelines incorporated in the circular dated 05.11.2019 have to be issued as a last resort; the contention being that if information can be obtained from officers working for an entity, then the top management need not be roped in immediately.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI 

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