TaxTMI 
TaxTMI 
2019 (3) TMI 1707
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....)(c) of Goods and Services Tax Act, 2017 (for short, "GST Act"). 2. Heard Sri D. Prakash Reddy, learned senior counsel, appearing on behalf of Sri M.P. Kashyap, learned counsel for the petitioner, Sri Anil Prasad Tiwari, learned Special Public Prosecutor for Directorate General of GST Intelligence, Hyderabad Zonal Unit, Hyderabad, representing the respondents and perused the record. 3. The learned senior counsel appearing on behalf of the petitioner would submit that initially, the subject criminal case was registered against one Sangapu Raveendra, Chief Financial Officer of M/s. Adarsh Global Trades and Services Private Limited, having its office at Hyderabad. Search operations were conducted by the respondent No.2-Senior Intelligenc....
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.... company. Since the name of the petitioner has come up in the statements made by the Chief Financial Officer in the course of his enquiry by the respondents, the petitioner is apprehending arrest in the subject crime. The offences alleged are compoundable, non-bailable and triable by the Special Court and further, the petitioner is ready to cooperate with the investigating agency and ultimately prayed to allow the application. 4. On the other hand, the learned Special Public Prosecutor representing the respondents would contend that the petitioner is responsible for tax evasion to an extent of Rs. 36 crores. No summons, as required under Section 70 of the GST Act, were served on the petitioner. Investigation is in progress. If the submis....
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....ices Private Limited given in the course of enquiry made by the respondents. The learned Special Public Prosecutor would also submit that Section 70 of the GST Act mandates issuance of summons to a person and after issuance of such summons only, he/she can be arrested. It is relevant to state that as per Section 69 of the GST Act, an investigating officer, in the course of investigation, if he has a reason to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of Section 132 which is punishable under clause (i) dr (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person, wit....
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....g statutory power of arrest a person said to have committed a non-bailable offence by imposing a condition of giving ten days prior notice, a condition not warranted by law. The order passed by the High Court to the extent of directions issued to the Custom Authorities is, therefore, liable to be set aside and is hereby set aside. 8. In the above decision, the Hon'ble High Court imposed condition which was not in consonance with Section 438 Cr.P.C and the said condition was curtailing the powers of the investigating authority i.e, custom officers from exercising the statutory power of arrest. Therefore, the Hon'ble Apex Court was pleased to set aside the order of bail granted in favour of the accused therein. 9. In the instant....