Jurisdiction under GST — By virtue of One Hundred and Twenty Second Amendment in the Constitution, Service Tax was repealed and it was replaced by CGST Act, 2017. The Provisions of section 73A of the Service Tax Act and section 74 of the CGST Act are more or less identically worded. Section 132 of CGST prescribes punishment for certain offences. In view of section 167(2) of Cr.PC, the petitioner is entitled to be released on default bail after completion of 60 days if charge-sheet is not filed. The petitioner is directed to be released on bail. — Prasad Purshottam Mantri Vs. The Union of India And Ors [2019] 11 TAXLOK.COM 075 (Bombay)