SIO, DGGI Vs Pankaj Agarwal
Date: July 9, 2021
Subject Matter
Authorities can take coercive action including arrest on individuals avoiding appearance without any just excuse
Summary
This Court formed an opinion on a conjoint reading of sections 69 and 70 of the Central Goods and Services Tax Act, 2017 that the Senior Intelligence Officer is not authorized to arrest an individual to whom he had issued summons on the first date of…
These contempt cases are filed by the Directorate General of GST Intelligence, through Senior Intelligence Officer. 2. By a common order dated 21.02.2019, a batch of writ petitions was disposed of with the following direction/observation: “9. In view of the clear statutory provisions under section 69 read with section 70 of the Central Goods and Services Tax Act, 2017 and the stand taken in…