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2021 (3) TMI 337 - HC - GSTSummons issued under Section 70 of the CGST Act, 2017 - Apprehension of arrest - writ applicant failed to produce the requisite documents relevant for the purpose of investigation on his second appearance before authority - HELD THAT:- It appears on the basis of the materials on record that the only idea of preferring the two writ applications at the relevant point of time was to evade arrest. The apprehension on the part of the writ applicants at the relevant point of time was that if they would appear before the authority pursuant to the summons, then they would be arrested. As such, there is no good ground much less any legal ground to question the legality and validity of a summons issued under Section 70 of the Act, 2017. As such, as on date, both the writ applications could be said to have become infructuous. However, both the learned counsel vociferously submitted that the writ applicants have deposited a huge amount with the department and the adjudication with regard to their liability is yet to take place, and therefore, the interim protection earlier granted by this Court should continue till everything is finalized. We are not inclined to extend the protection any further. Mr. Divyeshvar would submit that the department does not require the presence of the writ applicants any further. The department would like to now proceed further in accordance with law - In view of such statement being made by Mr. Divyeshvar, nothing more is required to be adjudicated. Even as on date, if the writ applicants have an apprehension that they would be arrested any time, it is open for them to take recourse available to them in accordance with law to take care of such a situation. Application disposed off.
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