TMI Blog2021 (9) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase (Civil) No. 671 of 2019 - - - Dated:- 9-7-2021 - HON BLE MR. JUSTICE SHREE CHANDRASHEKHAR For the Petitioner : Mr. Ratnesh Kumar, Advocate For the State : Mr. Piyush Chitresh, A.C to A.G Order These contempt cases are filed by the Directorate General of GST Intelligence, through Senior Intelligence Officer. 2. By a common order dated 21.02.2019, a batch of writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of the directions issued by this Court the writ petitioners did not appear before the Senior Intelligence Officer and have failed to submit necessary documents and tender other evidences and, therefore, the present contempt cases against the individual writ petitioner(s). 4. The learned counsel for the petitioner would further elaborate upon the issue with reference to the observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Commissioner records his satisfaction on reasons to believe and pass an order authorizing him to affect arrest of the assessee. 6. From the aforesaid, it would appear 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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