TMI Blog2024 (2) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to appear before the Joint Commission of CT and GST Enforcement Range, Cuttack to give evidence truthfully on such matters concerning the enquiry and to produce documents on Order No. 05. record. The petitioner apprehends that she may be taken to custody in the event of her appearance as above. 5. Mr. Sunil Mishra, learned Standing Counsel for the GST matter submits that investigation is in progr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 referred hereinbefore, 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. 7. The ABLPAL is therefore, disposed of directing the petitioner to abid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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