Section 69 and 70 of the CGST Act — Arrest – The petitioner submitted that they have received the summons, but their apprehension that they may be arrested, they have not appeared before the Officer. The respondent submitted that the petitioner is indulged in claiming illegal ITC by issuing fake and forged invoice without actual supply of goods and services and without payment of applicable GST. The investigation has revealed fake transactions to the tune of Rs. 400 crores.
Held that:- The Hon’ble High Court held that The respondent who had issued summons cannot arrest the petitioner before the Commissioner records his satisfaction on “reasons to believe” and pass an order authorizing him to affect arrest of the assessee. Further directed the petitioners that they shall appear before the authority who has issued summons, of course, they shall not be arrested on the first day when they appear before him.—Pramod Agarwal, Pradeep Agarwal, Suman Agarwal Vs Union of India, GST Council, Directorate General of Goods & Services Tax Intelligence  09 TAXLOK.COM 091 (Chhattisgarh)