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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Validity of warrant of arrest - processes have been issued ...

GST

August 1, 2023

Validity of warrant of arrest - processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been issued, the Court could issue warrant only after receipt of the service report. Had such a warrant been issued in the pre-cognizance stage during the investigation things would have been different - The impugned order of issuing the warrant of arrest is set aside - HC

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