Section 132 of the CGST Act, 2017— Contempt case –- The petitioner department filed contempt case, for initiation of proceeding for alleged, willful and deliberate non-compliance of the order dated 23.04.2019 passed in W.P.(C) No. 14 of 2019, whereby the writ petitioner was asked to appear before the respondent. The court posed a question upon the petitioner that when there was a specific direction that there shall be no arrest on the first day of appearance and if the writ petitioner, has not appeared, what action has been taken by the respondent for securing his appearance. The court observed that they failed to understand that what was the occasion for the petitioner to file this contempt case instead of taking coercive measure for securing the appearance of the litigant. The counsel for the petitioner has submitted that he may be allowed to withdraw the instant contempt case.

Held that:- The Hon’ble High Court dismissed the petition as withdrawn.