Protection against coercive GST action granted with prior notice and directions to facilitate appearance in investigation

A petitioner summoned under the CGST Act and not yet joined investigation sought protection from coercive action while being required to appear and cooperate. The Delhi HC noted that no complaint had been filed, the summons were issued under section 70 of the CGST Act, and a Look Out Circular had been opened. On the petitioner's undertaking to return to India and join the investigation, the Court directed adherence to that undertaking, required prior notice before any coercive steps under section 69, and ordered appropriate steps regarding the Look Out Circular to enable appearance before the authority.

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Issues: Whether the petitioner, who had been summoned under the Central Goods and Services Tax Act, 2017 and had not yet joined investigation, was entitled to protection against coercive steps while being directed to appear before the respondent authority and cooperate with investigation.

Analysis: The petition was under Section 438 of the Code of Criminal Procedure, 1973. The respondent stated that no complaint had yet been filed, that the petitioner had only been summoned under Section 70 of the Central Goods and Services Tax Act, 2017, and that a Look Out Circular had been opened. The petitioner expressed readiness to return to India and join investigation, and undertook to appear before the respondent authority. In view of that undertaking, the Court directed that the petitioner remain bound by it, and that if the respondent authority decided to proceed under Section 69 of the Central Goods and Services Tax Act, 2017 and take coercive measures, prior notice be given. The Court also directed appropriate steps regarding the Look Out Circular so that the petitioner could return and join investigation.

Conclusion: The petitioner was granted limited protection and directions facilitating appearance and investigation, rather than full anticipatory bail.

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