Supreme Court · 2023 INSC 972 · Decided 17 July 2023
The State of Gujarat ETC. v. Choodamani Parmeshwaran Iyer & ANR. ETC.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 972 · [2023] 8 S.C.R. 1139
- Case number
- CRIMINAL APPEAL No. 1963/2023
- Decided
- 17 July 2023
- Bench
- J.B. PARDIWALA, PRASHANT KUMAR MISHRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- CrPC Section 438; Constitution Article 226; Central Excise Act Section 145; GST Act Section 69
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 summoned u/s.69, 2017 Act for the purpose of recording of his statement, the provision of s.438, - 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 exactly what the respondents did in the present case - By filing criminal applications u/Art. 226 before the High Court, the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)