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2018 (10) TMI 1656 - HC - VAT and Sales TaxAction under section 69 read with section 132 of CGST Act - person not participated in the proceedings before the officer concerned - appearance after notice under Section 70 - Held that:- The issue requires a scrutiny - it is directed that the petitioner would ensure his appearance in compliance of the impugned notices issued by the Central Intelligence Unit, Central GST, Meerut Zone, Noida - On appearance of the petitioner before the authority concerned, it is made clear that he would render all support investigation, but he will not be arrested except with the leave of the Court.
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