2023 (11) TMI 1059

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2/2023-Gr-F-O/oADG-DGGI-ZU-Hyderabad, dated 06.10.2023. 2. Heard learned counsel for the petitioner and learned Additional Public Prosecutor for the respondent-State. 3. The petitioner is apprehending arrest since summons under Section 70 of the Central Goods and Services Tax Act, 2017, were issued and he was asked to appear for the purpose of giving evidence and production of documents. 4. Lea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... CGST Act, 2017 is invoked and in such circumstances, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure for anticipatory bail. The only way a person summoned can seek protection against the pre-trial arrest is to invoke the jurisdiction of the High Court under Article 226 of the Constitution of India. Undoubtedly, this is exactly what the respondents did in the presen....