Vimal Yashwantgiri Goswami Vs. State Of Gujarat
Date: October 20, 2020
Subject Matter
Powers of arrest u/s 69 can be invoked by the Commissioner even without completion of the adjudication process of finalising the assessment and determination of the liability
Summary
1. Power to arrest as provided under section 69 of the CGST Act can be invoked if the Commissioner has reason to believe that the person has committed offences as provided under the clauses (a), (b), (c) or (d) of sub-section(1) of section 132 of the…
1. Rule. Mr. Devang Vyas, learned Additional Solicitor General of India waives service of notice of rule for and on behalf of the Union of India and its respondents. Mr. Chintan Dave, learned Assistant Government Pleader waives service of notice of rule for and on behalf of the State of Gujarat and its respondents. 2. Since the issues raised in all the captioned petitions are more or less the same…