Section 69 and 70 of the CGST Act — Arrest – The petitioner submitted that in similar facts and circumstances, a co-ordinate Bench of this Court, vide order dated 21.02.2019, had directed the petitioners to appear before the respondent as and when called for and if summons are issued they shall not be arrested on their first appearance, as provided under Section 69 read with Section 70 of the Act, 2017.
Held that:- The Hon’ble High Court held that the petitioner shall appear before the respondent as and when called upon by him. The respondent shall not arrest the petitioner on his first day of appearance, and give him fair opportunity of hearing in the matter.—Nikit Mittal Vs Union of India & Ors. [2019] 11 TAXLOK.COM 115 (Jharkhand)