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TMI Blog2023 (9) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance under Section 69 (1) of the CGST Act, 2017 and the phrase reasons are to be recorded under Section 41A(3) of Cr.P.C. The said Judgment does not laid down that Section 41A notice has to be issued to an offender who has allegedly committed an offence under Section 69(1) of the CGST Act, 2017. There are no substance in the submission made by the Learned Counsel for the petitioner that the provisions of Section 41A of the Cr.P.C. are to be complied with in case of an offender for violation of Section 69(1) of the CGST Act, 2017. However, considering the facts and circumstances of the case, this Court finds that one opportunity to the petitioner to appear before the authorities for the purpose of recording his statement is to be given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been complied by issuing summons vide Exhibits P-1 and P-2. 4. I have considered the submissions and gone through the Judgment in State of Gujarat etc. (supra) cited by the Learned Counsel for the petitioner. In the said Judgment reliance has been placed on an earlier Judgment passed by the High Court for the State of Telangana in P. P. Ramana Reddy v. Union of India (W.P.(C) No. 4764 of 2019 and allied petitions decided on 18.04.2019). In P. P. Ramana Reddy (supra), in paragraphs 41 to 43 while interpreting the provisions of Section 69(1) of CGST Act, 2017 in juxtaposition of the provisions of Section 41 and 41A it has been held as under; 41. Though for the purpose of summoning of witnesses and for summoning the production of docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quiry in relation to a cognizable offence, is what is substantially ingrained in Section 70(1) of the CGST Act. Though Section 69(1) which confers powers upon the Commissioner to order the arrest of a person does not contain the safeguards that are incorporated in Section 41 and 41A of Cr.P.C., we think Section 70(1) of the CGST Act takes care of the contingency. 42. In any case, the moment the Commissioner has reasons to believe that a person has committed a cognizable and non-bailable offence warranting his arrest, then we think that the safeguards before arresting a person, as provided in Sections 41 and 41A of Cr.P.C., may have to be kept in mind. 43. But, it may be remembered that Section 41A(3) of Cr.P.C., does not provide an absolute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an offender for violation of Section 69(1) of the CGST Act, 2017. However, considering the facts and circumstances of the case, this Court finds that one opportunity to the petitioner to appear before the authorities for the purpose of recording his statement is to be given and, therefore, the petitioner is directed to appear before the authority concerned on 13.09.2023 (Wednesday). It is made clear that this Court has not prohibited for the exercise of discretion vested in the authority in respect of arrest of the petitioner. However, if the arrest is necessitated, the relevant parameters as per the Judgment in P. P. Ramana Reddy (supra) may be kept in mind. With the aforesaid directions and findings the writ petition is finally dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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