Person summoned u/s 69 of CGST Act, 2017 cannot invoke section 438 of Code of Criminal Procedure

State of Gujarat Etc. Vs Choodamani Parmeshwaran Iyer & Anr. Etc. (Supreme Court of India) Supreme Court held that any person summoned under Section 69 of the CGST Act, 2017 for the purpose of recording the statements cannot invoke Section 438 of the Code of Criminal Procedure. The respondent should sought recourse by filing criminal application under Article 226 of the Constitution of India. Facts- A summons came to be issued dated 31.10.2018 to the respondents under Section 145 of the Central Excise Act, 1944 as made applicable to the service tax vide Section 83 of the Finance Act, 1994 ...