Re-arrest of the petitioner is not going to serve any purpose, interim bail earlier granted to the petitioner is made absolute.
Section 132 of the CGST Act, 2017 – Bail – The petitioner was arrested on 17.02.2021 for the offences under Section 132(1)(a) of the Act and Sections 9 and 9A of the Central Excise Act, 1944. The petitioner challenged arrest memo and submitted that their case would fall only under Section 132(1)(e), which is a non-cognizable offence. The court observed that petitioner has remitted a sum of Rs. 2,67,39,619/- towards tax dues and by way of interim relief, he was directed to stay within the Corporation limits of Madurai and appear before the respondent daily, later on relaxed to twice a week. The counsel for the petitioner submitted that the investigation by the respondents does not appear to be over. The court observed that re-arrest of the petitioner is not going to serve any purpose.
Held that:- The Hon’ble High Court held that interim bail earlier granted to the petitioner is made absolute. The condition imposed by this Court to appear before the respondents twice a week is also relaxed and the petitioner undertakes before this Court that he would appear before the authority concerned as and when required.
Re-arrest of the petitioner is not going to serve any purpose, interim bail earlier granted to the petitioner is made absolute.
Section 132 of the CGST Act, 2017 – Bail – The petitioner was arrested on 17.02.2021 for the offences under Section 132(1)(a) of the Act and Sections 9 and 9A of the Central Excise Act, 1944. The petitioner challenged arrest memo and submitted that their case would fall only under Section 132(1)(e), which is a non-cognizable offence. The court observed that petitioner has remitted a sum of Rs. 2,67,39,619/- towards tax dues and by way of interim relief, he was directed to stay within the Corporation limits of Madurai and appear before the respondent daily, later on relaxed to twice a week. The counsel for the petitioner submitted that the investigation by the respondents does not appear to be over. The court observed that re-arrest of the petitioner is not going to serve any purpose.
Held that:- The Hon’ble High Court held that interim bail earlier granted to the petitioner is made absolute. The condition imposed by this Court to appear before the respondents twice a week is also relaxed and the petitioner undertakes before this Court that he would appear before the authority concerned as and when required.