2019 (4) TMI 1821 - HC - GST

Appearance before the Senior Intelligence Officer - issuance of summons - Section 69 read with Section 70 of the Central Goods and Services Tax Act, 2017 - HELD THAT - Considering the fact that the case of the present writ petitioner is squarely covered in PRAMOD AGARWAL, PRADEEP AGARWAL, SUMAN AGARWAL VERSUS UNION OF INDIA, GST COUNCIL, DIRECTORATE GENERAL OF GOODS SERVICES TAX INTELLIGENCE 2019 (2) TMI 1738 - CHATTISGARH HIGH COURT accordingly the petitioner shall appear before the Senior Intelligence Officer as and when called upon by him. The Senior Intelligence Officer shall not arrest the petitioner on his first day of appearance, and give him fair opportunity of hearing in the matter. Petition disposed off.

Summary

The petitioner challenged the warrant of arrest issued after summons. The court directed the petitioner to appear before the Senior Intelligence Officer without being arrested on the first day, following a previous order. The writ petition is disposed of accordingly.