Gujarat High Court has held that Senior Intelligence officer of Directorate General of Goods and Services Tax Intelligence is a proper officer to perform the function entrusted under the Central Goods and Service Tax Act, 2017 and, is entitled to issue summons under Section 70 of the CGST Act in connection with the inquiry initiated against the petitioner.
source https://www.caclubindia.com/articles/dggi-officers-entitled-issue-summons-under-section-70-cgst-act-45152.asp
source https://www.caclubindia.com/articles/dggi-officers-entitled-issue-summons-under-section-70-cgst-act-45152.asp
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