High Court Judgement
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SGST High Court Cases

GST - Arrest, Bail, Notice of Appearance – Petitioner was arrested in connection with a case registered by the DGGI for offences punishable under Sections 132(1)(a), 132(1)(b), and 132(1)(i) read with 132(5) of the CGST Act, 2017 - Petitioner was alleged to have raised fake invoices to avail inadmissible input tax credit without actually supplying goods or rendering services - Petitioner challenged the arrest on the ground of non-compliance with the statutory requirement for the issuance of a notice of appearance under Section 35(3) of the Bharatiya Nyaya Sanhita, 2023 (BNSS) (corresponding to Section 41-A of the CrPC, 1973) – Maintainability of petition filed by the petitioner under Section 528 of BNSS (Section 482 of CrPC) and Articles 226 and 227 of the Constitution – Whether the issuance of a summons under Section 70 of the CGST Act, 2017 can be equated with the notice of appearance that must be mandatorily issued under Section 35(3) of BNSS (Section 41-A of CrPC) - HELD - the instant petition is maintainable under Section 528 of BNSS (Section 482 of CrPC) as well as under Articles 226 and 227 of the Constitution - the provisions of BNSS (CrPC) are applicable to criminal proceedings arising under the CGST Act, 2017, unless a specific provision to the contrary exists in the latter - Where the challenge involves the legality of an arrest and the continued remand of the accused, the High Court can exercise its inherent powers under Section 528 of BNSS as well as its writ jurisdiction under Articles 226 and 227 of the Constitution - the issuance of a summons under Section 70 of the CGST Act, 2017 cannot be equated with the notice of appearance under Section 35(3) of BNSS (Section 41-A of CrPC) - Summons under Section 70 can be issued to any person whose attendance is necessary for the conduct of an inquiry and all persons so appearing are bound to state the truth. However, the notice of appearance under Section 35(3) of BNSS (Section 41-A of CrPC) is issued at the stage of investigation when a formal accusation has been made against the person or there exists a reasonable suspicion of the commission of a cognizable offence, thereby warranting an arrest - the petitioner was an arrestee who had complied with the summons issued under Section 70 of the CGST Act and the challenge was to the subsequent arrest made without the issuance of a notice of appearance - the arrest of the petitioner for an offence punishable with imprisonment of up to seven years, without the issuance of a notice of appearance under Section 35(3) of BNSS (Section 41-A of CrPC), is vitiated - the petitioner is directed to be released on bail subject to certain conditions – The petition is partly allowed
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