TaxTMI 
TaxTMI 
TaxTMI 
Hon’ble Court Observations and Order
12. Section 70 of the CGST Act, 2017 speaks of power to summon persons to give evidence and produce documents and inquiry under the same will proceed under the provision of the Civil Procedure Code and only Sections 193 and 228 of the Indian Penal Code is applicable in view of Sub-section (2) of Section 70 of the said Act.
13. Section 125 of the CGST Act, 2017 speaks of general penalty to the tune of maximum Rs.25,000/- only and Section 132 of the said Act, prescribes for punishment. It is an admitted case that no case under Sections 125 and 132 of the said Act is initiated against the petitioners.
14. The documents on record clearly suggest that summons have been replied, which was also entertained by the authority by way of granting time. Thus, it cannot be said that this is a case of non-compliance of summon issued by the authority concerned.
There are procedure prescribed under the CGST Act, 2017 for penalty under Section 125 which restricted to a fine of Rs.25,000/- only and none of the failure prescribed in Section 132 of the said Act is the subject matter of the present cases and further Section 70 of the said Act speaks of procedure to be adopted for summoning, that will in accordance with the Code of Civil Procedure and further considering that the reply to the summons were entertained by the authority concerned, to allow to continue the proceeding under Section 174 of the Indian Penal Code against the petitioners will amount to abuse of process of law.