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2022 (2) TMI 1107 - HC - GSTSummon Order - not arresting petitioners in pre-inquiry proceeding in pursuance of the summon - seeking directions to respondent authority not to arrest to petitioner in pursuance of notice issued under section 70 of CGST Act - HELD THAT:- This Court is not inclined to follow the orders passed by the learned Single Judge sitting in the Coordinate Bench, which do not constitute a binding precedent. However, keeping in view the apprehension of the petitioner, the submissions made by Mr. Ashutosh Posti, learned counsel for the petitioner and the submissions made by Mr. Shobhit Saharia, learned counsel for the respondents, this Court observes that the petitioner shall appear before the Authority summoning him for recording his statement. However, this Court further directs that before taking any steps to arrest, the Commissioner of CGST, Dehradun shall comply the provisions of Sub-Section (1) of Section 69 in letter and spirit. In other words, he must come to a definite conclusion that the petitioner has committed the offence as enshrined thereon, on the basis of credible materials and before authorizing any person to arrest the petitioner and the commissioner must record the reasons and material that he took into consideration in authorizing the officer to arrest him. A violation of this order shall be considered contempt of this Court. On the submissions of the learned counsel for the petitioner regarding denial of proper and legal representation at the time of Inquiry or recording of statement under Section 70 of the CGST Act, it is hereby directed that if the petitioner so wants, he may take a qualified person to help him in explaining the details. He shall not be detained in the office of the Commissioner, who is the summoning authority beyond the reasonable working hours. Application disposed off.
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