2019 (4) TMI 1821

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..... RSUS 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. .....

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..... h Section 70 of the Central Goods and Services Tax Act, 2017. 3. Mr. Ratnesh Kumar, learned counsel, for the respondents, has not controverted the same. 4. Heard. Considering the fact that the case of the present writ petitioner is squarely covered by the order dated 21.02.2019, passed in W.P.(Cr.) No.415 of 2018, accordingly the petitioner shall appear before the Senior Intelligence Officer .....

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