2022 (2) TMI 1107

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....r Advocate assisted by Mr. Ashutosh Posti, learned counsel for the petitioners. Mr. Shobhit Saharia, learned counsel for the respondents. Upon hearing the learned counsel for parties, the Court made the following order: 1. The matter is taken up virtually. 2. Heard learned counsel for the petitioner and Mr. Shobhit Saharia, learned counsel for the respondents. 3. In this writ petiti....

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....o protect the liberty of the petitioners as petitioners are ready to co-operate with the inquiry proceeding. IV. Issue writ order or direction which this Hon'ble Court deem fit and proper in the circumstances of the present case. V. Award the cost to the petitioner throughtout." 4. The learned counsel for the petitioner admitted that he has challenged the summoning order which....

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....ar before the Authority summoning him for recording his statement. However, this Court further directs that before taking any steps to arrest, the Commissioner of CGST, Dehradun shall comply the provisions of Sub-Section (1) of Section 69 in letter and spirit. In other words, he must come to a definite conclusion that the petitioner has committed the offence as enshrined thereon, on the basis of c....