Bail Application — The petitioner moved bail application apprehending that if he appears before the second respondent authority in response to the summons under section 70 of the CGST Act, he is likely to be arrested in exercise of powers under section 69 read with section 132(5) of the CGST Act. Notices issued. By way of ad interim relief, directions issued not arrest the petitioner when he appears before the concerned authority.
— Rakesh Govind Prasad Sarawagi Vs. State of Gujarat [2019] 17 TAXLOK.COM 031 (Gujarat)