Summons issued under section 70(1).

As per Section 70 of CGST Act the summon issued indicate the name of offender & the recipient of summon must know by whether he is accused , Co-Accused or as witness.

As per Instruction No. 03/2022-23 , atleast 3 summons at reasonable intervals can issue.

But as per your query I assume the summon issued to your client is neither in capacity of Accused nor witnessed, it basically scrutiny of Return notice .

In few states department is issuing summon for scrutiny of returns.

So adjournment of hearing date can be extended.

Thanks for your response sir