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NITIN VERMA vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SIDDHARTH,J.

Pet. Counsel

Kandarp Srivastava

Kaustubh Srivastava

Res. Counsel

B.k.singh Raghuvanshi

Petitioner / Applicant	NITIN VERMA
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Jan 5, 2021
Order No.	Criminal Misc Anticipatory Bail Application U/S 438 CR.P.C. No. - 4116 of 2020
Citation	2021(1) TAXREPLY 3712
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ORDER
1. Heard Sri Kaustubh Srivastava, learned counsel for the applicant, Sri B.K. Singh Raghuvanshi, learned counsel for the opposite party no. 2 and learned A.G.A. for the State. 2. This anticipatory bail application has been filed praying for grant of anticipatory bail to the applicant with reference to summon/notice dated 30.01.2020 issued by Superintendent (A.E.) C.G.S.T. & Central Excise, Agra u/s 70 of the C.G.S.T. Act, 2017 r/w Section 174 of the C.G.S.T. Act, 2017 during the pendency of the case before the C.G.S.T. & Central Excise, Agra. 3. Learned counsel for the applicant has submitted that u/s 70 (1) of the Central Goods and Services Act, 2017, (hereinafter referred to as the ‘C.G.S.T. Act’), the proper officer has power to summon a person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any enquiry in the same manner, as provided in the case of a civil court under the provisions of the....