2023 (11) TMI 1059

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..... Goods and Services Tax Act, 2017, though the petitioner had been appearing over a period of time. The Honourable Supreme Court in THE STATE OF GUJARAT ETC. VERSUS CHOODAMANI PARMESHWARAN IYER ANR. ETC. [ 2023 (7) TMI 1008 - SUPREME COURT] held that at the stage of summons the person summoned cannot invoke Section 438 of the Code of Criminal Procedure. The Criminal Petition is disposed of .....

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..... under Section 69 of the Central Goods and Services Tax Act, 2017, though the petitioner had been appearing over a period of time. 6. The Honourable Supreme Court in State of Gujarat v. Choodamani Parmeshwaran Iyer and another 2023 SCC OnLine SC 1043 held at para-16 as follows; 16. Thus, the position of law is that if any person is summoned under Section 69 of the CGST Act, 2017 for the p .....

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..... ein not to arrest them in exercise of the power conferred by Section 69(1) of the GST Act, 2017. This, in essence, is key to prayer for anticipatory bail. However, as we have explained aforesaid, at the stage of summons, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure. 7. The Honourable Supreme Court held that at the stage of summons the person summoned cannot .....

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