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

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. Th...