2019 Taxo.online 257
W.P.(Cr.) No.14 of 2019 dated 23.04.2019
UNION OF INDIA & ORS.
Central Goods & Services Tax Act, 2017
Section 69 read with Section 70 of the Central Goods and Services Tax Act, 2017.
Amitav K. Gupta, Justice
In favour of assessee
Represented by: –
Petitioner: -Mr. Kumar Sundaram, Advocate
Respondent: – Mr. Ratnesh Kumar, Advocate
In this writ petition, the petitioner has challenged the issuance of warrant of arrest pursuant to issuance of summons.
Mr. Kumar Sundaram, learned counsel, for the petitioner, has submitted that in similar facts and circumstances, a co-ordinate Bench of this Court, vide order dated 21.02.2019, passed in W.P.(Cr.) No.415 of 2018 and analogous cases, had directed the petitioners to appear before the Senior Intelligence Officer, as and when called for and if summons are issued they shall not be arrested on their first appearance, as provided under Section 69 read with Section 70 of the Central Goods and Services Tax Act, 2017.
Mr. Ratnesh Kumar, learned counsel, for the respondents, has not controverted the same.
Heard. Considering the fact that the case of the present writ petitioner is squarely covered by the order dated 21.02.2019, passed in W.P.(Cr.) No.415 of 2018, accordingly the petitioner shall appear before the Senior Intelligence Officer as and when called upon by him. The Senior Intelligence Officer shall not arrest the petitioner on his first day of appearance, and give him fair opportunity of hearing in the matter.
With the aforesaid direction, the writ petition is, hereby, disposed off