2024 (2) TMI 651

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....hybrid mode.   2.  Heard  learned  counsel  for  the  petitioner  and  learned counsel for the State.   3.  The petitioner is apprehending arrest in connection  Spot  Summons  No.  1662  of  CT &  GST  issued  under  Section 70 of  the Odisha Goods and Services Tax Act,  2017. ....

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....bsp; appearance  as  above.   5.  Mr. Sunil Mishra, learned Standing Counsel for the  GST  matter  submits  that  investigation  is  in  progress  and  statutory  notice  has  been  issued  directing  the  petitioner  to  appear  and  to  give  evidence  by&n....

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....; 6.  After hearing learned counsel for the parties and on  going  through  the  materials  on  record  including  the  copies of  the  summons  issued as  also  the  ratio of  the  cited  case,  this  Court  is  of  the  view  that  the  apprehension  o....