Section 132 of the CGST Act, 2017— Bail – The petitioner submitted that search and seizure operation was carried out on 26.06.2020. The artificial liability is being projected on the basis of imaginary figures and two of the shareholders of the petitioner-Company have been arrested. The petitioner submitted that there was no ground for conducting the search, there is no adjudication regarding the quantum of tax allegedly evaded. The petitioner has deposited Rs.8 Crores under protest and prayed that in the meantime respondents be restrained from taking any coercive steps against the petitioner.
Held that:- The Hon’ble High Court held that no further recovery shall be effected till the demand is raised in accordance with law and listed the matter on 05.08.2020 for further hearing.—Som Distilleries Pvt. Ltd. Vs. Directorate General of GST Intelligence And Others) [2020] 26 TAXLOK.COM 058 (MP)