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TMI Blog2021 (6) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 18-6-2021 - Hon'ble Vivek Agarwal,J. For the Applicant : Aniket Gupta,Aniket Gupta For the Opposite Party : G.A.,A.G.A. ORDER HON'BLE VIVEK AGARWAL,J. 1. Sri Praveen Kumar, learned counsel for the applicant - Syed Rashid Ali, Sri D.C. Mathur, learned counsel for respondent no. 2 - Director General of GST, Sri Nagendra Srivastava, learned AGA for the State-respondent no. 1. 2. Sri Mathur submits that there is technical error in impleading Union of India through Director General of GST whereas Union of India is to be impleaded through Secretary, Revenue to Union of India and Director General of GST is a separate entity. 3. Sri Praveen Kumar undertakes to rectify this technical error by fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of facts and for such determination no proceedings can be undertaken to arrest the applicant in terms of the provisions contained in section 69 of the Act. 7. Sri Mathur in his turn submits that summons have been issued invoking authority under section 70 of the Act. He further submits that purpose of issuance of summons is to enable a party to give evidence and produce documents in support of their claims and once such documents are procured then only question of initiating proceedings under chapter XV which deals with demand and recovery, will come into action. 8. Sri Mathur submits that merely summoning of one of the Directors of the purchaser company cannot be construed to be an intention on the part of the summoning authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. 11. Sri Mathur submits that at the stage of summon there is no intention to arrest a person so summoned but the intention is to afford an opportunity to person so summoned to give evidence and produce documents so to allay the apprehension of the concerned officer in regard to evasion of tax/duty. 12. In view of such statement given by Sri D.C. Mathur, counsel for respondent no. 2, application for grant of anticipatory bail application is premature. This court has no reason to doubt the undertaking given by Sri Mathur that unless and until after receiving evidence and documents produced by the applicant, if satisfaction is arrived in terms of their being any suppression of fact or mis-statement or improper availment of input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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