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HC directed that the petitioner shall not be taken into custody on the basis of the SCN as well as in connection with the ongoing investigation under the CGST Act.

Section 174 of the CGST Act, 2017 – SCN under central Excise Act—Arrest – The petitioner submitted that SCN dated 30.12.2020 under section 174 of the Act has been issued to him. This SCN pertains to allegation of fraudulent CENVAT credit availed of by him under the Central Excise Act, 1944. In the said SCN it is stated that custodial interrogation of the petitioner is necessary. The respondent counsel stated that in so far the SCN is concerned; petitioners would not be apprehended since investigation is complete under Central Excise Act, 1944. However, investigation vis-a-vis the CGST Act is still going on, but as on date there is no apprehension for arrest of the petitioners. The petitioner counsel submitted that the petitioner would certainly appear and co-operate with the investigation. The court observed that the petitioners should co-operate with the investigation, which would be to their own interest. Held that:- The Hon’ble High Court directed that the petitioner shall not be taken into custody on the basis of the SCN dated 30.12.2020 as well as in connection with the ongoing investigation under the CGST Act. Stand over to 04.02.2021.