Summons in GST Inquiry: No Arrest Authority for Officer, Investigation Focuses on Respondent No.2's Alleged Evasion.

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....Inquiry proceedings under Service Tax - apprehension of arrest - The summons issued to the petitioners / petitioner No.2, does not authorize the investigating officer to arrest petitioner No.2, but have been issued only for the purpose of completing the investigation into evasion of GST undertaken by respondent No.2. In this view of the matter, we do not see any reason for the petitioners / petitioner No.2 to apprehend arrest on presenting himself before the investigating officer in response to the summons which have been issued to the petitioners. - HC....