9911796707
TMI Blog2018 (6) TMI 1575X X X X Extracts X X X X X X X X Extracts X X X X ..... sine qua non to maintain a petition under Section 438 of Cr.P.C. It is not the case of the petitioner that he has been apprehending his arrest in any non-bailable offence and therefore, on the face of it, the provisions of Section 438 of CR.P.C. do not get attracted to the facts of this case. A reading of the summons issued by the respondents indicates that the petitioner has been asked to appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he summons dated 15.11.2017, issued by the Superintendent, Anti-Evasion Unit-V, GST West Commissionerate, Bangalore. 2. Heard the learned Counsel for the petitioner and learned Counsel for the respondents. 3. Undisputedly, summons has been issued to the petitioner by the Superintendent AE-V of the office of the Commissioner of Central Tax. To appreciate the contention urged by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dersigned, in person, alongwith the documents as per the Schedule to the Summons in the Office of the Principal Commissioner of Service Tax, Anti-Evasion Unit-V, GST West Commissionerate, TTMC (BMTC BUILDING), BANASHANKARI, BANGALORE-560 070 AT 10:30 Hrs. on 17.11.2017. You are not to leave the GST West Commissioner s office without permission and if the case is adjourned, without ascertainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any non-bailable offence and therefore, on the face of it, the provisions of Section 438 of CR.P.C. do not get attracted to the facts of this case. A reading of the summons issued by the respondents indicates that the petitioner has been asked to appear before the respondents in person along with the documents for inquiry in connection with service Tax matters. There is absolutely no basis for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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