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Judgment
Hasmukh D. Suthar, J
Learned advocate for the applicant, under the instructions from the applicant, seeks permission to withdraw the present application in view of the decision of the Hon’ble Apex Court in the case of The State of Gujarat vs. Choodamani Parmeshwaran Iyer reported in 2023(0) AIJEL – SC 71255.
The Hon’ble Apex Court in the case of Choodamani Parmeshwaran Iyer (Supra) has observed as follows in paragraph No.16:
“16. Thus, the position of law is that if any person is summoned under Section 69 of the CGST Act, 2017 for the purpose of recording of his statement, the provisions of Section 438 of Criminal Procedure Code, 1908 cannot be invoked. We say so as no First Information Report gets registered before the power of arrest under Section 69(1) of the CGST Act, 2017 is invoked and in such circumstances, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure for anticipatory bail. The only way a person summoned can seek protection against the pre-trial arrest is to invoke the jurisdiction of the High Court under Article 226 of the Constitution of India.
In view of the above pronouncement of the Hon’ble Apex Court, present application is disposed of as withdrawn with a liberty in favor of the applicant to file appropriate proceedings before appropriate Forum. It is made clear that this Court has not examined the merits of the case. Rule is hereby discharged. Interim relief stands vacated forthwith.