2024-VIL-653-TEL
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SGST High Court Cases

GST - Issue of Summon under Section 70 of the CGST Act, 2017 – Inspection of premises and seizure of material and computers – petitioner apprehending arrest by the respondent under the guise of issuance of notices under Section 70 of CGST Act, 2017 by invoking the powers under Section 69 of the CGST Act, without issuing the mandatory notices under Section 41-A Cr.P.C. - whether invoking Section 41-A of Cr.P.C notice is mandatory before arrest – HELD - In view of the law laid down by the Hon’ble Supreme Court Choodamani Parmeshwaran Iyer, it was clearly observed that while placing reliance under Section 69 (1) of the CGST Act, 2017 there is vast difference between the phrases “reasons to believe” and the “reasons are to be recorded’ under Section 41A(3) of Cr.P.C. It is nowhere held in the above said judgments that Section 41-A of Cr.P.C notice has to be issued to an offender who has allegedly committed an offence under Section 132 of the CGST Act, 2017. Therefore, the person is entitled for the safeguards that are provided under Section 41-A of Cr.P.C. are to be kept in mind if a person is arrested under Section 69 of the CGST Act, 2017 - No substance in the submission made by the petitioners that the provisions of Section 41-A Cr.P.C are to be complied within the case of an offender in the CGST Act, 2017 - In the given factual backdrop of the case and the judicial pronouncements, the Court is inclined to give one more opportunity to the petitioners to appear before the concerned authority for the purpose of recording statements - Criminal Petitions are disposed of
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