This instruction issues detailed guidelines to ensure judicious and non-routine use of summons under Section 70 of the CGST Act during investigations. It cautions against issuing summons to senior management officials or for calling statutory records already available on the GST portal, unless absolutely necessary. Summons by Superintendents require prior written approval of an officer not below the rank of Deputy/Assistant Commissioner, with reasons recorded. The instruction mandates proper service of summons, presence of the issuing officer on the scheduled date, and maintenance of records of appearance and statements. It clarifies that inquiry under Section 70 is deemed a judicial proceeding and repeated non-compliance may attract action under the IPC after due service. Strict adherence is directed, with non-observance to be viewed seriously.