Does 参る mean both "to go" and "to come"?

Question:

If so, how does it differ from 行く　と　来る？
Please use example sentences. Thank you!

Answer:

参る is go and come (行く, 来る) in 謙譲語 (kenjougo)
Kenjougo or the humble form is used to describe your own actions and the actions of people who are in your “in-group”. It is used when speaking to a person of higher level.

An “in-group” is a vague and Japanese definition that changes depending on the situation, but the general idea is people who are close to you and are on the same level as you, such as your classmates and your siblings.

Some situations where you have to use humble form to describe your own actions:

•You are speaking to your company’s CEO
•You are a student speaking to the headmaster
•You work in the service industry
•You are speaking to your ancestors through a spirit medium
•You are a maid talking to your master
•You are just really polite all the time

行く, 来る and 参る mean exactly the same thing you just use it for different people

Here are some other examples of conversions to humble form for verbs:

To come, go: 来る kuru) → 参る (mairu)
To be: だ (da) / である (dearu) → でござる (degozaru)
To eat: 食べる (taberu) → 頂く (itadaku)
To receive: もらう (morau) → 頂く (itadaku)
To look: 見る (miru) → 拝見する (haikensuru)
To know: 知る (shiru) → 存じる (zonjiru)
To say: 言う (iu) → 申す (mousu)