GST notice and arrest apprehension after search and seizure: appearance through authorised representative and time extension permitted

A GST notice issued after search and seizure contemplated appearance either in person or through an authorised representative, so apprehension that arrest would necessarily follow non-appearance was not accepted. The petitioners were permitted to appear before the authority on the indicated date and to seek extension of time from the State authorities. The application was disposed of on that basis.

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Issues: Whether the petitioners' apprehension of arrest in proceedings arising from a notice issued after search and seizure under the GST law warranted interference; and whether they could be permitted to appear through an authorised representative and seek extension of time.

Analysis: The notice contemplated appearance either in person or through an authorised representative. On that basis, the apprehension that arrest would necessarily follow non-appearance was not accepted. The petitioners were permitted to appear before the authority on the indicated date and to seek extension of time from the State authorities.

Outcome: The application was disposed of with the above observations.

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