2023 (9) TMI 1449

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....on 69 (1) of the CGST Act, 2017. 2. Mr. Joseph Kodianthara (Sr.), Learned Counsel for the petitioner submits that without compliying the mandatory provisions of Section 41A of the Cr.P.C., petitioner is sought to be arrested for an alleged offence as defined under of Section 69 (1) of the CGST Act, 2017. In support to his submission, Learned Counsel for the petitioner has placed reliance on the Supreme Court Judgment in State of Gujarat etc. v. Choodamani Prameshwaran Iyer and Another (2023 SCC Online SC 1043). 3. On the other hand, Ms. Rashmita Ramachandran, Learned Government Pleader has opposed the writ petition and submitted that the petitioner has been issued notice for appearance and despite the notice, the petitioner has not ap....

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....he reference to Cr.P.C. in Section 132 (4) while making all offences under the CGST Act, 2017 except those specified in clauses (a) to (d) of Section 132 (1) of CGST Act, 2017 as non-cognizable and bailable and (4) the reference to Sections 193 and 228 of IPC in Section 70(2) of the CGST Act, 2017. Therefore, the contention of learned Additional Solicitor General that in view of Section 69(3) of the CGST Act, 2017, the petitioners cannot fall back upon the limited protection against arrest, found in Sections 41 and 41A of Cr.P.C., may not be correct. As pointed out earlier, Section 41-A was inserted in Cr.P.C. by Section 6 of the Code of Criminal Procedure (Amendment) Act, 2008. Under sub-Section (3) of Section 41A Cr.P.C., a person who com....

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....contrast, Section 69(1) uses the phrase "reasons to believe". There is a vast difference between "reasons to be recorded" and "reasons to believe."" 5. The High Court for the State of Telangana has held that there is vast difference between the phrase "reasons to believe" when placing reliance under Section 69 (1) of the CGST Act, 2017 and the phrase "reasons are to be recorded" under Section 41A(3) of Cr.P.C. The said Judgment does not laid down that Section 41A notice has to be issued to an offender who has allegedly committed an offence under Section 69(1) of the CGST Act, 2017. From reading of the extracted paragraphs, it would be evident that only safeguards that are provided under Section 41A of the Cr.P.C. are to be kept in mind, ....