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TMI Blog2019 (2) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... rrest an assessee. Therefore, the Senior Intelligence Officer who has issued summons to the petitioners cannot arrest the assessee before the Commissioner records his satisfaction on reasons to believe and pass an order authorizing him to affect arrest of the assessee. These writ petitions are disposed of with a direction to the petitioners that they shall appear before the Senior Intelligence Officer who has issued summons to them as and when called and, of course, they shall not be arrested on the first day when they appear before him. It needs no reiteration that the Senior Intelligence Officer shall act fairly and his actions must demonstrate fairness in action. Petition disposed off. - W.P.(Cr.) No. 415 to 419 of 2018 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns issued by the Senior Intelligence Officer, however, for variety of reasons one of the reasons is their apprehension that they may be arrested they have not appeared before the Officer. They have referred to an incident relating to the petitioner in W.P.(Cr.) No. 261 of 2018. Such allegations, of course, have been denied by the respondents. In the counter-affidavit, the respondents have pleaded that to destabilize the national economy some shell companies and unscrupulous firms have claimed illegal Input Tax Credit by issuing fake and forged invoice without actual supply of goods and services and without payment of applicable GST to the Government. Various fraudulent suppliers with multi-state network have been identi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to believe after proper investigation, is being arrested. The Hon ble High Court Calcutta in the CRM 3327 of 2018 (Sanjay Kumar Bhuwalka Vs. Union of India) and CRM 3328 of 2018 (Neeraj Jain Vs. Union of India) has observed, in similar case, that:- .. reasonable belief or reason to believe as a standard to arrest requires that arresting officer subjectively believe that the suspect has committed the offence and that objectively reasonable person would reach the same conclusion reasonable grounds do not require as much evidence as a prima facie case but do require that thing believed to be more likely than not. .. It appears from the submission of the petitioners in instant petition that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station. 70. Power to summon persons to give evidence and produce documents.-(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil Court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2) Every such inquiry referred to in sub-section (1) shall be deemed to be a judicial proceedings within the meaning of section 193 and section 228 of the Indian penal Code (45 of 1860). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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