2023 (8) TMI 1352

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... India read with Section 482 of Cr. PC seeking following prayer: "I. Writ of Mandamus directing the Respondent to not arrest the Petitioner in relation to the summons dated 16.08.2023 under section 70 of the Central Goods and Services Tax Act, 2017 served to the Petitioner for his personal appearance on 23.08.2023 before the office of the Respondent. II. Pass any other Writ, Order or Direction as this Hon'ble Court may deem fit in the interest of justice." 2. Sh. Mohit Mathur, learned senior counsel for the petitioner submits that in the present case, though the summons were purported to have been issued by the respondent but none of the summons were served upon the petitioners. It has further submitted that thereafter a complaint was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the jurisdiction of the High Court under Article 226 of the Constitution of India. Undoubtedly, this is exactly what the respondents did in the present case. What the respondents sought by filing two criminal applications under Article 226 of the Constitution before the High Court was the direction to the appellant herein not to arrest them in exercise of the power conferred by Section 69(1) of the GST Act, 2017. This, in essence, is key to prayer for anticipatory bail. However, as we have explained aforesaid, at the stage of summons, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure. 17. This Court in Kartar Singh Vs. State of Punjab, (1994) 3 SCC 569, has, in no uncertain terms, observed that a claim f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad already been issued to the respondents but still the Hon'ble Supreme Court granted an opportunity to the respondents to appear before the competent authority for the purpose of recording of their statement. Thus, learned senior counsel for the petitioner submits that therefore, some protection may be granted to the petitioner. 9. Learned senior standing counsel for GST submits that in fact at present only the petitioner has been called for the purpose of inquiry and production of documents and the department has not even moved a file in accordance with Section 69 for the purpose of affecting the arrest of the accused and as the there is no apprehension of arrest at the moment, the application is pre-mature and liable to be dismissed. 1....