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Case Law Details

Case Name : Directorate General of GST Intelligence Vs Pankaj Agarwal (Jharkhand High Court)
Appeal Number : Cont. Case (Civil) No. 665 of 2019
Date of Judgement/Order : 09/07/2021
Related Assessment Year :
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Directorate General of GST Intelligence Vs Pankaj Agarwal (Jharkhand High Court)

Individual avoiding appearance before competent authority without any just excuse cannot escape coercive action including arrest

Hon’ble High Court of Jharkhand by an order dated July 09, 2021, observed that section 69 read with section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) does not imply that the competent authority cannot take coercive action against an individual who is avoiding appearance without any just excuse before the competent authority even after issuance of a dozen summons.

The Directorate General of GST Intelligence (“the Petitioner”) filed the present contempt case through Senior Intelligence Officer against the violation of directions issued by the Hon’ble High Court of Jharkhand by an order dated February 21, 2019. In the said order a batch of writ petitions were disposed off and the Court directed the Petitioner that they shall appear before the Senior Intelligence Officer who has issued summons to them as and when called, further, they shall not be arrested on the first day when they appear before him.

Pankaj Agarwal (“the Respondent”), did not appear before the Senior Intelligence Officer and failed to produce necessary documents and tender other evidences. The Petitioner contended that he was reluctant to proceed against the Respondent because of observation of the High Court that he shall not be arrested on first day of his appearance before the Competent Authority.

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