Supreme Court of India
The State of Gujarat Etc. v. Choodamani Parmeshwaran Iyer & Anr. Etc.
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Goods and Services Tax Act, 2017 – s.69 – Summons issued under – Invocation of s.438, CrPC by the person summoned – Impermissibility of – Held: If any person is summ oned u/s.69, 2017 Act for the purpose of recording of his statement, th e provision of s.438, Cr.PC cannot be invoked – The only way a person summoned can seek protection against the pre-trial arrest is to invoke the jurisdiction of the High Court u/Art.226 – This is exa ctly what the respondents did in the present case – By filing criminal applications u/Art. 226 before the High Court, the respondents sought direction to
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