Anticipatory bail denied as summons under CGST Act Section 70 not equivalent to arrest u/s 69.
Case-Laws
GST
The High Court rejected the application for grant of anticipatory bail filed by the applicants u/s 438 of the Criminal Procedure Code. The Court held that the application was not maintainable as the summons were issued u/s 70 of the CGST Act, 2017, which deals with the power of the appropriate officer to summon any person to give evidence or produce documents in an inquiry. The C
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