Subject to petitioner appearing before the respondent authority and joining investigation, a 7 day advance notice shall be served on the petitioner in case the respondent authority decides to proceed u/s 69 (power to arrest) of CGST Act.
Section 132 of the CGST Act, 2017 — Anticipatory Bail -- The petitioner sought anticipatory bail. The respondent counsel submitted that till date, no complaint has been filed and the petitioner has only been summoned under Section 70, however, the petitioner has neither appeared nor replied to the aforesaid summons and even a ‘Look Out Circular’ has been opened against the present petitioner. The petitioner counsel submitted that the petitioner is willing and ready to come back to India and join investigation. The undertaking given on behalf of the petitioner is taken on record and the petitioner shall remain bound by the same.
Held that:-The Hon’ble High Court directed that in case the respondent authority decides to proceed under Section 69 of the Act, and take coercive measures, a 7-day advance notice shall be served on the petitioner.