1. Mr. Tushar P. Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi K. Parikh and Mr. Parimalsinh B. Parmar, learned advocates for the petitioner has submitted that in response to the summons dated 7.10.2019 issued by the second respondent under section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’), the petitioner is ready and willing to appear before the concerned authority. It is submitted that the petitioner, however, apprehends that when he appears before the second respondent authority in response to the summons under section 70 of the CGST Act, he is likely to be arrested in exercise of powers under section 69 read with section 132(5) of the CGST Act.

2. In view of the submissions advanced by the learned advocate for the petitioner, issue notice, returnable on 23.10.2019. By way of adinterim relief, the petitioner will appear before the second respondent in response to the summons dated 7.10.2019 (Annexure-A to the petition). He, however, shall not be arrested under section 69 read with section 132(5) of the CGST Act when he appears before the concerned authority.

3. Direct service, is permitted.