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2024 (2) TMI 651 - ORISSA HIGH COURTSeeking grant of anticipatory bail - Arrest in connection Spot Summons No.1662 of CT & GST issued under Section 70 of the Odisha Goods and Services Tax Act, 2017 - HELD THAT:- On going through the materials on record including the copies of the summons issued as also the ratio of the case in State of Gujurat vs. Choodamani Parmeshwaran Iyer [2023 (7) TMI 1008 - SUPREME COURT], this Court is of the view that the apprehension of the petitioner of being taken to custody on appearance does not appear to be reasonable. Moreover, as per the settled position of law, the application under Section 438 of Cr.P.C cannot be entertained at a stage when only a summon has been issued under Section 70 of the O.G.S.T. Act. Appeal disposed of directing the petitioner to abide by the summons and to render full cooperation in the ongoing investigation.
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