Assessee May Appear via Representative No Arrest Threat | HC

Case Details: Kamal Kumar Sharma vs. State of Assam - [2025] 176 taxmann.com 978 (Gauhati) 

Judiciary and Counsel Details

• MRIDUL KUMAR KALITA, J.
• D. Medhi, Pankaj Das, Sanu Hussain, K. Thakur and S. Sarkar, Advs. for the Petitioner. 
• P.P. Assam, Adv. for the Respondent.

Fact of the Case

The petitioners had approached the High Court citing apprehension of arrest, following receipt of a notice issued by the Assessing Authority under the provisions of the CGST Act and the Assam GST Act, in connection with proceedings initiated under section 67 pertaining to search and seizure. The petitioners failed to appear on the date specified in the notice and contended that the notice implied a requirement for personal appearance, thereby raising a genuine fear of coercive action under section 69. The Department clarified that the notice expressly permitted appearance through an authorised representative, and as such, no inference of imminent arrest could be drawn. The matter was accordingly placed before the High Court for adjudication.

HC Held

The High Court held that the notice clearly permitted appearance through an authorised representative. It further held that the petitioners’ apprehension of arrest was unfounded in the absence of any coercive direction in the notice. Accordingly, the petitioners were directed to appear before the Assessing Authority through their authorised representative and file an appropriate application.