Petitioner challenged his arrest, it is argued that he has been arrested straightway without following procedure under Section 69 of CGST Act, therefore, his arrest is in violation of Article 20 of the Constitution of India.
Section 132 of the CGST Act, 2017—Bail -- The petitioner prayed for regular bail for the offences committed under section 132 of the Act. It is alleged that the petitioner wrongly availed ITC of Rs. 12.19 crores. The counsel for petitioner submitted that no show cause notice was issued to the petitioner before arresting him, therefore, no legal procedure was followed. The court observed that the petitioner is in custody since 03.08.2021; offences are triable by the Court of Magistrate and he is no more required for custodial investigation.
Held that:-The Hon’ble High Court issued Notice and listed the matter on 28.10.2021. The court further directed that the petitioner be released on interim bail subject to furnishing his bail/surety bonds to the satisfaction of the trial Court/Illaqa Magistrate.
Petitioner challenged his arrest, it is argued that he has been arrested straightway without following procedure under Section 69 of CGST Act, therefore, his arrest is in violation of Article 20 of the Constitution of India.
Section 132 of the CGST Act, 2017—Bail -- The petitioner prayed for regular bail for the offences committed under section 132 of the Act. It is alleged that the petitioner wrongly availed ITC of Rs. 12.19 crores. The counsel for petitioner submitted that no show cause notice was issued to the petitioner before arresting him, therefore, no legal procedure was followed. The court observed that the petitioner is in custody since 03.08.2021; offences are triable by the Court of Magistrate and he is no more required for custodial investigation.
Held that:-The Hon’ble High Court issued Notice and listed the matter on 28.10.2021. The court further directed that the petitioner be released on interim bail subject to furnishing his bail/surety bonds to the satisfaction of the trial Court/Illaqa Magistrate.