2019 (2) TMI 1738

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....r section 70 of the Central Goods and Services Tax Act, 2017 they may be arrested. 2. What has been contended on behalf of the petitioners is recorded in the order dated 14.01.2019, which is extracted below: Contention raised on behalf of the petitioner(s) is that pursuant to summons issued to the petitioners when they appear before the Senior Intelligence Officer, on the first date itself on their appearance, the Central Intelligence Officer has no jurisdiction to arrest the petitioners. And, if that is done this is a power exercised by the Central Intelligence Officer with which he is not vested in law and, in particular, it is in contravention of sub-section 3 to section 41-A of the Code of Criminal Procedure as well as vario....

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....aph no. 25 of the counter-affidavit, the respondents have asserted, thus; "25. That the contents and averments made in Para 20 of the Writ Petition is denied in the manner stated. It is most humbly submitted that Section 69 of the CGST Act, 2017 mandates the competent authority for order to arrest a person, only after having "reasons to believe", which is developed based on investigation conducted at various ends and after collating the evidences collected in course of investigation. It is most humbly submitted that the said power is being exercised by the competent authority with due responsibility as is evident from the fact that this office is an investigating wing and in course of investigation a number of persons are being sum....

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....may, by an order, authorize any officer of central tax to arrest such person. (2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorized to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours. (3) Subject to the provisions of the Code of Criminal Procedure, 1973 (2 of 1974),- (a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate; (b) in the case of a non-cognizable and bailable offence, the Deput....