9911796707
TMI Blog2023 (1) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... d Senior Counsel representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India appearing for respondent No. 1 and Mr. Dominic Fernandez, learned Senior Standing Counsel for CBIC appearing for respondent Nos. 2 and 3. Perused the entire record. 2. The instant writ petition has been filed seeking for issuance of Writ of Mandamus in the nature of restraint order to respondent No. 3 to not to interfere with the liberty and peaceful life of the petitioner and not to issue further summons under the provisions of Section 41-A of Cr.P.C. 3. The contention of the learned counsel for the petitioner has been that he is basically an Accountant by profession and that he renders his services to a large number of companies. In the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner in particular and also to the persons who are accompanying him. 5. On contrary, learned counsel for the Department opposing the petition submits that the petitioner earlier had preferred his luck by moving a Criminal Petition under Section 438 of the Cr.P.C., seeking for an anticipatory bail before this Court, where the case was registered as Crl. P. No. 10430 of 2023 and the said bail application was rejected on 14.11.2023. 6. Immediately, thereafter, the present writ petition has been filed seeking for suspension of the various summons which have been issued to the petitioner. The contention of the learned counsel for the Department is that the present writ petition has been filed in the garb of claiming for an anticipatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the other. At times, he seeks adjournment on the ground of ill-health and other times, he would seek adjournment on the ground of production of purchase and sale invoices of his clients. In this regard, he is avoiding regular appearance before the authorities concerned which is hampering the respondents so far as the investigation is concerned. In this racket of illegal availment of input tax credit by a large number of taxpayers, learned counsel for the department submits that from the investigation that has been carried on till date and on the basis of statements of some of the taxpayers recorded till now, it has been reflected as if it is the petitioner who is the master mind of all these illegal operations. Therefore, the presence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, is key to prayer for anticipatory bail. However, as we have explained aforesaid, at the stage of summons, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure. 17. This Court in Kartar Singh Vs. State of Punjab, (1994) 3 SCC 569, has, in no uncertain terms, observed that a claim for prearrest protection is neither a statutory right nor a right guaranteed under Articles 14, 19 and 21 reply of the Constitution of India. Although the Constitution Bench of this Court held that there is no bar for the High Court to entertain an application for pre-arrest protection under Article 226 of the Constitution of India, yet it was held that such power should be exercised sparingly. There is a fundamental distinction b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re provided under Section 41A of the Cr. P.C. are to be kept in mind, if a person is sought to be arrested for offences under Section 69 (1) of the CGST Act, 2017. 6. Therefore, I do not find any substance in the submission made by the learned counsel for the petitioner that the provisions of Section 41A of the Cr.P.C. are to be complied with in case of an offender for violation of Section 69 (1) of the CGST Act, 2017. However, considering the facts and circumstances of the case, this Court finds that one opportunity to the petitioner to appear before the authorities for the purpose of recording his statement is to be given and therefore, the petitioner is directed to appear before the authority concerned on 13.09.2023 (Wednesday). It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nquiry under the Customs Act and the other similar statutes will be completely frustrated if the whims of the persons in possession of useful information for the departments are allowed to prevail. For achieving the object of such an enquiry if the appropriate authorities be of the view that such persons should be dissociated from the atmosphere and the company of persons who provide encouragement to them in adopting a non-cooperative attitude to the machineries of law, there cannot be any legitimate objection in depriving them of such company. The relevant provisions of the Constitution in this regard have to be construed in the spirit they were made and the benefits thereunder should not be "expanded" to favour exploiters engaged in tax e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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