Duty to comply with GST summons: noncompliance can permit statutory enforcement while safeguards against arbitrary arrest remain.
The Supreme Court held that individuals summoned under the GST regime have an enforceable duty to comply with lawful summons; non compliance may trigger statutory enforcement, including arrest where prescribed conditions are met. The Court limited judicial interference in administrative enforcement, underscoring that arrest powers under the CGST Act must be exercised within statutory conditions and subject to safeguards against arbitrary action, while permitting authorities to proceed if respondents fail to comply after a final opportunity.