TMI Blog2021 (6) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... and is not maintainable at this stage - application dismissed. - Criminal Misc Anticipatory Bail Application U/S 438 CR.P.C. No. - 12077 of 2021 - - - Dated:- 18-6-2021 - Hon'ble Vivek Agarwal, J. For the Applicant : Praveen Kumar,Aniket Gupta For the Opposite Party : G.A.,A.S.G.I. ORDER HON'BLE VIVEK AGARWAL,J. 1. Sri Praveen Kumar, learned counsel for the applicant - Syed Aif Ali, Sri D.C. Mathur, learned counsel for respondent no. 2 - Director General of GST, Sri Nagendra Srivastava, learned AGA for the State-respondent no. 1. 2. Sri Mathur submits that there is technical error in impleading Union of India through Director General of GST whereas Union of India is to be impleaded through Secretary, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful mis-statement by suppression of facts and for such determination no proceedings can be undertaken to arrest the applicant in terms of the provisions contained in section 69 of the Act. 7. Sri Mathur in his turn submits that summons have been issued invoking authority under section 70 of the Act. He further submits that purpose of issuance of summons is to enable a party to give evidence and produce documents in support of their claims and once such documents are procured then only question of initiating proceedings under chapter XV which deals with demand and recovery, will come into action. 8. Sri Mathur submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivalent to arrest or punish and power of arrest is to be exercised only after determination of the liability in terms of the provisions contained in the Act. 11. Sri Mathur submits that at the stage of summon there is no intention to arrest a person so summoned but the intention is to afford an opportunity to person so summoned to give evidence and produce documents so to allay the apprehension of the concerned officer in regard to evasion of tax/duty. 12. In view of such statement given by Sri D.C. Mathur, counsel for respondent no. 2, application for grant of anticipatory bail application is premature. This court has no reason to doubt the undertaking given by Sri Mathur that unless and until after receiving evidence and documents p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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