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Input Tax Credit — The Petitioner filed the criminal writ petitioner for seeking writ of mandamus directing the respondents to not cause any physical, mental or verbal harassment to the petitioner during pendency of the investigation. The petitioner moved an application for modification in the order passed therein. The maximum punishment that could be imposed under Section 132 of the CGST Act, 2017 was only an imprisonment for 5 years, apart from fine and that therefore, under Section 41 and 41-A of the Code of Criminal Procedure, after its amendment, a person could not be arrested so long as such person complied with the notice for his appearance. It was prayed that the Petitioner herein was ready and willing to join the investigation as and when called by the Respondent agency. No inquiry/ investigating officer has a right to use any method which is not approved by law to extract information from a witness/ suspect during examination. Therefore, application disposed clarifying that presence of a lawyer cannot be allowed to the petitioner at the time of questioning or examination by the officers of the respondent. — Sudhir Kumar Aggarwal Vs. Directorate General of GST Intelligence [2019] 18 TAXLOK.COM 015 (Delhi)