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This court directed the petitioner to appear before Deputy Director for recording of statements and till the next date of hearing the petitioner shall not be arrested.

Search & seizure- In the instant case, It is agreed between the parties that the petitioner’s residence and godown shall be searched in presence of an authorized representative of the petitioner or the petitioner himself. It is further agreed that after preparation of panchnama, the residential premises and godown shall be de-sealed and the possession of the same shall be handed back to the petitioner. Held that- Accordingly, we direct the petitioner to appear before Deputy Director, Director General of GST Intelligence, for recording of statements on 11th December, 2020 at 11:00 AM. Petitioner shall continue to appear and cooperate in investigation as and when directed by the Deputy Director. this Court directs that till the next date of hearing the petitioner shall not be arrested.
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