2018 (10) TMI 1656

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..... ection 132 of CGST Act - person not participated in the proceedings before the officer concerned - appearance after notice under Section 70 - Held that:- The issue requires a scrutiny - it is directed that the petitioner would ensure his appearance in compliance of the impugned notices issued by the Central Intelligence Unit, Central GST, Meerut Zone, Noida - On appearance of the petitioner before .....

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..... 132, could be taken against him immediately or not. The petitioner has expressed an apprehension that in another identical issue, immediately as soon as the person was noticed by the authority had appeared before the authority concerned, he was arrested under Section 132 (5). In support of which arrest memo has been placed on record. It is this apprehension which has led to filing of the present .....

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