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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 ..... Services Tax Act, 2017 they may be arrested. 2. What has been contended on behalf of the petitioners is recorded in the order dated 14.01.2019, which is extracted below: Contention raised on behalf of the petitioner(s) is that pursuant to summons issued to the petitioners when they appear before the Senior Intelligence Officer, on the first date itself on their appearance, the Central Intelligence Officer has no jurisdiction to arrest the petitioners. And, if that is done this is a power exercised by the Central Intelligence Officer with which he is not vested in law and, in particular, it is in contravention of sub-section 3 to section 41-A of the Code of Criminal Procedure as well as various pronouncements by the Hon'ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serted, thus; "25. That the contents and averments made in Para 20 of the Writ Petition is denied in the manner stated. It is most humbly submitted that Section 69 of the CGST Act, 2017 mandates the competent authority for order to arrest a person, only after having "reasons to believe", which is developed based on investigation conducted at various ends and after collating the evidences collected in course of investigation. It is most humbly submitted that the said power is being exercised by the competent authority with due responsibility as is evident from the fact that this office is an investigating wing and in course of investigation a number of persons are being summoned under section 70 of the CGST Act, 2017 for tendering their st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorized to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours. (3) Subject to the provisions of the Code of Criminal Procedure, 1973 (2 of 1974),- (a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate; (b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioners are examined on a conjoint reading of section 69 and section 70 of the Central Goods and Services Tax Act, 2017, it becomes apparent that under section 69 it is the Commissioner who, if he has reasons to believe, can by an order authorize any officer of Central Tax to arrest 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. 9. In view of the clear statutory provisions under section 69 read with section 70 of the Central Goods and Services Tax Act, 2017 and the stand taken in paragraph no. 25 of the counter-affidavit, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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