PRAMOD AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) In this batch of writ petitions, primary apprehension expressed by the petitioners is that in the garb of notice under section 70 of the Central Goods and Services Tax Act, 2017 they may be arrested.

(2.) What has been contended on behalf of the petitioners is recorded in the order dated 14.01.2019, which is extracted below:

(3.) The petitioners admit that they have received the summons issued by the Senior Intelligence Officer, however, for variety of reasons - one of the reasons is their apprehension that they may be arrested - they have not appeared before the Officer. They have referred to an incident relating to the petitioner in W.P.(Cr.) No. 261 of 2018. Such allegations, of course, have been denied by the respondents. In the counter-affidavit, the respondents have pleaded that to destabilize the national economy some shell companies and unscrupulous firms have claimed illegal Input Tax Credit by issuing fake and forged invoice without actual supply of goods and services and without payment of applicable GST to the Government. Various fraudulent suppliers with multi-state network have been identified by the Intelligence Agencies and some of such firms are registered in the State of Jharkhand. In the aforesaid background, it is pleaded that testimony of the petitioners is necessary to verify the genuineness of transactions in question. It is claimed that the investigation has revealed fake transactions to the tune of Rs.400 crores and whether the petitioners are connected in any manner with such transactions, directly or indirectly, can be ascertained only after they appear before the Investigating Officer (Senior Intelligence Officer). In paragraph no. 25 of the counter-affidavit, the respondents have asserted, thus;