The Hon’ble High Court, Rajasthan in Mr. Ritik Arora v. Revenue department [S.B. Criminal Misc. Bail Application No. 5830/2022] directed the assessee to appear before the Revenue department in response to the summon issued under Section 70 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Facts:
Mr. Ritik Arora (“the Petitioner”), has received summon under Section 70 of the CGST Act which have already been issued to the Petitioner for so many times by the Revenue Department (“the Respondent”).
The Respondent contended that, the Petitioner has been directed to appear personally, however, the Petitioner did not appear before the Respondent, therefore, there is the apprehension of arrest of the Petitioner.
Issue:
Whether the Petitioner shall be arrested if he failed to appear despite service of summons?
Held:
The Hon’ble High Court, Rajasthan in S. B. Criminal Misc. Bail Application No. 5830/2022, has held under:
- That the Petitioner is directed to join the enquiry and make himself available before the Respondent on the date given by the Respondent and respond the summon issued under Section 70 of the CGST Act. After appearance of the Petitioner, the Respondent will act as per law.
- Recently GST Investigation wing has issued detailed guidelines to field officers on issuing summons and provision of arrest and bail under the CGST Act.
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