Can GST Dept. Repeatedly Summon Company Director Despite Cooperation? Gauhati HC Examines Scope of S. 70 Powers

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Can GST Dept. Repeatedly Summon Company Director Despite Cooperation? Gauhati HC Examines Scope of S. 70 Powers

GST

Published on

20/02/2026

By Mariya Paliwala

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The Gauhati High Court has continued interim protection to assessee company and its director in a writ petition challenging summons issued under Section 70 of the Central Goods and Services Tax (CGST) Act, 2017. The bench of Justice Arun Dev Choudhury directed the GST department to produce records to justify the issuance of summons in…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Can GST Dept. Repeatedly Summon Company Director Despite Cooperation? Gauhati HC Examines Scope of S. 70 Powers

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