2021 (9) TMI 298

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..... (Civil) No. 669 of 2019 with Cont. Case (Civil) No. 670 of 2019 with Cont. Case (Civil) No. 671 of 2019 - -
GST
HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR For the Petitioner : Mr. Ratnesh Kumar, Advocate For the State : Mr. Piyush Chitresh, A.C to A.G Order These contempt cases are filed by the Directorate General of GST Intelligence, through Senior Intelligence Officer. 2. By a common o .....

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..... T Intelligence submits that in flagrant violation of the directions issued by this Court the writ petitioners did not appear before the Senior Intelligence Officer and have failed to submit necessary documents and tender other evidences and, therefore, the present contempt cases against the individual writ petitioner(s). 4. The learned counsel for the petitioner would further elaborate upon the i .....

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..... ners 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." 6. From the aforesaid, it would appear that the writ Court formed an opinion on a conjoint reading of sections 69 and 70 of the Central Goods and Services Tax Act, 2017 that the Senior Intelligence Officer is not authorized t .....

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