The Hon’ble High Court, Rajasthan in the matter of Anil Kumar Arora v Union of India [Criminal Misc. Bail Application No. 5830/2022 dated July 25, 2022] has issued interim protection against arrest and directed the Petitioner to appear before the concerned authority in response to the summon received under Section 70 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Facts:
M/s Ritik Arora (“the Petitioner”) received summon under Section 70 of the CGST Act. The Petitioner had already been issued summons so many times but did not appear before the concerned authority apprehending his arrest.
Issue:
- What will be the consequences for not appearing before the concerned authority in response to the summon under Section 70 of the CGST Act?
Held:
- Directed, the Petitioner to join the enquiry and make himself available before the competent authority on the date given by the authority concerned and respond to the summon issued under Section 70 of the CGST Act.
- Held that, the Petitioner shall not be arrested and granted interim protection against the arrest.
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