https://www.taxtmi.com/caselaws?id=463139 A summons enquiry under Section 70 of the CGST Act does not, by itself, require a prior notice under Section 41-A of the CrPC before any coercive step. The Court distinguished the GST standard of "reasons to believe" for arrest under Section 69 from the recorded-reasons framework in Section 41-A, and held that the authorities relied on did not make Section 41-A notice invariably mandatory in GST proceedings. The arrest safeguards under the criminal procedure law remain relevant only if arrest is later sought under Section 69. The challenge to the Section 70 notices failed to that extent. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 07 May 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463139 A summons enquiry under Section 70 of the CGST Act does not, by itself, require a prior notice under Section 41-A of the CrPC before any coercive step. The Court distinguished the GST standard of "reasons to believe" for arrest under Section 69 from the recorded-reasons framework in Section 41-A, and held that the authorities relied on did not make Section 41-A notice invariably mandatory in GST proceedings. The arrest safeguards under the criminal procedure law remain relevant only if arrest is later sought under Section 69. The challenge to the Section 70 notices failed to that extent. Case-Laws GST Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463139