GST investigation arrest protection sought in writ petition; HC issued notice and left the merits for further hearing.

Protection against arrest in a GST investigation was sought through a writ of mandamus restraining arrest pursuant to summons. The respondent opposed the apprehension, stating that the petitioner had not appeared in response to summons and that no statement had yet been recorded under the GST law. The HC did not decide the arrest protection claim on merits at this stage; it issued notice on the writ petition and granted time for a reply, leaving the matter for further hearing.

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Issues: Whether the petitioner was entitled to protection against arrest in the course of GST investigation; whether notice should be issued on the writ petition.

Analysis: The petition was filed seeking a writ of mandamus restraining the respondent from arresting the petitioner pursuant to summons issued in the GST investigation. The respondent opposed the apprehension, stating that the petitioner had not appeared on the summons and that no statement had yet been recorded under Section 70 of the Central Goods and Services Tax Act, 2017. The Court found it appropriate to issue notice and granted time to file a reply.

Outcome: No final adjudication was made on the petitioner's prayer against arrest. Notice was issued and the matter was posted for further hearing.

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