Protection against first-day arrest under GST summons granted with direction to appear when called and receive hearing

Protection against arrest on the first appearance before the Senior Intelligence Officer was granted in proceedings under the CGST Act, following the Court's earlier order in similar matters. The petitioner was directed to appear whenever called and was to be given a fair opportunity of hearing, with first-day arrest not to be made.

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Issues: Whether the petitioner, when appearing before the Senior Intelligence Officer pursuant to summons, was entitled to protection against arrest on the first date of appearance under the Central Goods and Services Tax Act, 2017.

Analysis: The petition was treated as covered by the earlier order of the Court in similar matters. In that view, the petitioner was directed to appear before the Senior Intelligence Officer whenever called, and it was indicated that first-day arrest should not be made, while a fair opportunity of hearing was to be afforded.

Conclusion: The petitioner was granted protection against arrest on the first appearance and was directed to appear before the Senior Intelligence Officer as and when called.

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