Statutory GST summons and arrest powers cannot ordinarily be curtailed by writ intervention during a lawful investigation.

Writ interference should not ordinarily restrain statutory powers to summon and arrest under the GST regime, and pre-arrest protection cannot be used to obstruct a lawful investigation. The Court stated that summons issued in a tax-evasion inquiry require compliance, and that arrest may be exercised only when the Commissioner or delegate has reasons to believe that an offence under the relevant penal provision has been committed. It further observed that directions fixing a time-bound completion of the adjudicatory process were unsustainable where they interfered with statutory functions and the taxpayers had not cooperated with the inquiry.

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Issues: Whether the High Court was justified in restraining the exercise of statutory power to summon and arrest under the GST regime and in directing completion of the adjudicatory process within a fixed time.

Analysis: The summons were issued in connection with an inquiry into alleged tax evasion, and the Court held that the respondents were expected to comply and appear before the authority for interrogation. The power to arrest under the GST Act is statutory and can be exercised only where the Commissioner or delegate has reasons to believe that an offence covered by the relevant penal provision has been committed. The Court reiterated that ordinary writ interference should not curtail such statutory powers and that pre-arrest protection is not to be converted into a restraint on lawful investigation. The Court found the High Court's directions unsustainable because they interfered with the proper exercise of statutory functions and because the respondents had not cooperated with the inquiry.

Conclusion: The High Court's order restraining further steps was set aside, and the revenue authorities were permitted to proceed in accordance with law.

Final Conclusion: The appeal succeeded, and the respondents were required to appear before the authorities for recording of their statements, with liberty to the department to continue the proceedings if they failed to do so.

Ratio Decidendi: A writ court should not ordinarily obstruct the statutory power to summon and arrest under the GST law, and pre-arrest protection cannot be used to prevent the competent authority from exercising that power in accordance with law.

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