2022 (11) TMI 1516

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....een filed for grant of anticipatory bail as the accused-applicant-Prashant Sharma is apprehending arrest in connection with summon/notice no. CBIC-DIN-20210254YE000088708B dated 05.02.2021 and subsequent notice/summons issued by Superintendent /Appraiser /Senior Intelligence, CGST & Central Excise, Ghaziabad, under section 70 of CGST Act, 2017. Learned counsel for the applicant has submitted that the applicant is innocent and has been falsely implicated in the present case. Applicant have no previous criminal history. Further submission is that respondent authorities are acting illegally, not disclosing the liability, dues, if any, of the applicant till today. The entire proceedings under section 70 of the Act as well as the proceedings un....

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....ther place as may be specified in the notice. (2) Where such a notice is issued to any person, it shall be the duty of that person to comply with the terms of the notice. (3) Where such person complies and continues to comply with the notice, he shall not be arrested in respect of the offence referred to in the notice unless, for reasons to be recorded, the police officer is of the opinion that he ought to be arrested. (4) Where such person, at any time, fails to comply with the terms of the notice or is unwilling to identify himself, the police officer may, subject to such orders as may have been passed by a competent Court in this behalf, arrest him for the offence mentioned in the notice." A perusal of Section 41 shows that there ....

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....y inducement, threat or promise to a witness so as to dissuade him from disclosing such facts to the court or the police officer; or unless such accused person is arrested, his presence in the court whenever required cannot be ensured. These are the conclusions, which one may reach based on facts. The law mandates the police officer to state the facts and record the reasons in writing which led him to come to a conclusion covered by any of the provisions aforesaid, while making such arrest. The law further requires the police officers to record the reasons in writing for not making the arrest. In pith and core, the police officer before arrest must put a question to himself, why arrest' Is it really required' What purpose it will serve' Wha....