2022 (2) TMI 1107

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 petition, the petitioner has made the following pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 is at Annexure 6, issued by the Inquiring Officer for recording the statement of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 credible materials and before authorizing any person to arrest the petitioner and ....