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2023 (9) TMI 1449 - KERALA HIGH COURTValidity of summons for appearance of the petitioner for arrest for violation of Section 69 (1) of the CGST Act, 2017 - non-compliance with the mandatory provisions of Section 41A of the Cr.P.C. - HELD THAT:- The High Court for the State of Telangana in P. P. Ramana Reddy v. Union of India [2019 (4) TMI 1320 - TELANGANA AND ANDHRA PRADESH HIGH COURT] 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. There are no substance in the submission made by the Learned Counsel for the petitioner that the provisions of Section 41A of the Cr.P.C. are to be complied with in case of an offender for violation of Section 69(1) of the CGST Act, 2017. However, considering the facts and circumstances of the case, this Court finds that one opportunity to the petitioner to appear before the authorities for the purpose of recording his statement is to be given and, therefore, the petitioner is directed to appear before the authority concerned on 13.09.2023 (Wednesday). Petition disposed off.
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