Calcutta HC directs assessee to appear before GST Authorities and allowed interim protection against arrest

Last updated: 22 August 2022

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Quick Summary

The Calcutta High Court has ordered Mr. Ritik Arora, an assessee, to appear before the Revenue Department in response to summons issued under Section 70 of the CGST Act. This decision comes after the petitioner repeatedly failed to appear, leading to apprehension of arrest. The court granted interim protection against arrest, provided the petitioner complies with the summons and cooperates with the inquiry.

Court :
Calcutta HC

Brief :
The Hon'ble Calcutta High Court 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").

Citation :
S.B. Criminal Misc. Bail Application No. 5830/2022

The Hon'ble Calcutta High Court 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").

Calcutta HC: Appear for GST Summons or Face Arrest

The Respondent contended that, the Petitioner has been directed to appear personally, however, the Petitioner did not appear before the Respondent, therefore, there is 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 Calcutta High Court 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.