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2021 (9) TMI 298 - HC - GSTContempt of court - Right of Senior Intelligence Officer to arrest the assessee as against the directions of the Court - petitioners did not appear before the Senior Intelligence Officer and have failed to submit necessary documents and tender other evidences - HELD THAT:- The writ Court formed an opinion on a conjoint reading of sections 69 and 70 of the Central Goods and Services Tax Act, 2017 that the Senior Intelligence Officer is not authorized to arrest an individual to whom he had issued summons on the first date of his appearance. It is certainly not the import of section 69 read with section 70 of 2017 Act that an individual who is avoiding appearance before the authority without any just excuse can claim that even if he appears after a dozen summons the authority cannot take coercive action against him, including his arrest. The Directorate has misread and misconstrued the observations in paragraph nos. 8 and 9 of the order dated 21.02.2019. It is well-settled in law that any one intentionally avoiding the mandate in law is not entitled for any protection in law – but, there should be a finding on the issue - contempt cases stand disposed off.
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