When given direction from your leadership to be at a formation, or any other type of work call is important for several reasons. First off would be accountability, which allows your leadership to maintain and track where soldiers are and what they are doing. Second it allows your leadership to know that you are not stuck in a ditch on the side of the road or that you haven't gone “absent without leave”. Third its a standard and part of being in a daily routine for everyone no matter what rank has been earned, it's part of working a one unit instead of as individuals.
Lot of the time in the military your given an appointed place of duty that coordinates with your units function and maintainability. Whether its CQ, staff duty, or any other additional duty you must show up on time and with the proper gear. This allows your unit to function and run properly without additional stress or wear on soldiers. These duties are checks and balances allowing more supervision on what goes on in the barracks, as well as the battalion. Regardless of what is needed at work these duties always take precedents over normal work-call.When found to be out of ranks, you will be referred to as a failure to report and can be punished under the “Uniform code of military justice,” (UCMJ) under article 92. Article 92 covers “ Failure to obey a lawful Order”. When given a time and place to be it