ORDER :

1. Leave granted.

2. The learned counsel appearing for the private respondents (Assessees) submitted that he is not in a position to assist this Court as his clients are not in touch with him past almost six months.

3. In view of the aforesaid, we had no benefit of any assistance from the learned counsel appearing for the private respondents.

4. We have heard Mr. Kanu Agrawal, the learned counsel appearing for the State of Gujarat.

5. It appears from the materials on record that a summons came to be issued dated 31.10.2018 to the respondents under Section 145 of the Central Excise Act, 1944 (for short “the Act 1944”) as made applicable to the service tax vide Section 83 of the Finance Act, 1994 and Section 70 of the Central Goods and Service Tax Act, 2017 (for short “the CGST Act 2017”) calling upon them to remain present for the purpose of interrogation in connection with an inquiry against one M/s. Iyer Enterprise Mundra Kutch. The authority concerned wants to interrogate the respondents in regard to the alleged evasion of Goods and Service Tax Liability/Contravention of the Provision of the Finance Act 1994 and CGST Act 2017.

6. Upon receipt of the summons, the respondents app