TMI Blog2021 (5) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ently. Merely because the applicant has been called upon to participate in the inquiry against M/s. G.K. Traders, does not involve an automatic accusation against the applicant and it also does not involve the risk of his arrest. At present, the applicant claims that he had made genuine purchases from the said M/s. G.K. Traders for which he had made payments and had thereafter sold the goods to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Commissionerate, Gaum Budh Nagar, Greater Noida. 3. Submission of learned counsel for the applicant is that the applicant had only made purchases of certain goods from M/s. G.K. Traders against regular invoices. The purchases were wholly valid and genuine. Yet, the applicant has been summoned under Section under Section 70 of the Central Goods and Services Tax Act, 2017 and is being threa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers may not automatically entail arrest of the applicant. The applicant's presence has been required to lead evidence and to produce purchase orders, sales and purchase registers, stock register, bank statements, balance sheet and statutory returns or any other material that may be relevant to the inquiry. 5. Even if certain invoices issued by M/s. G.K. Traders are found to be bogus, it may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an automatic accusation against the applicant and it also does not involve the risk of his arrest. At present, the applicant claims that he had made genuine purchases from the said M/s. G.K. Traders for which he had made payments and had thereafter sold the goods to third parties. In view of such facts, the ratio of the order of this Court dated 05.01.2021 in Criminal Misc. Anticipatory Bail Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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