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Interim Protection Granted in CGST Act Dispute: Petitioners Secure Six-Week Shield with Investigation Cooperation HC upheld interim order protecting petitioners in CGST Act dispute, extending protective measures for six weeks. Petitioners agreed to cooperate with ...
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Interim Protection Granted in CGST Act Dispute: Petitioners Secure Six-Week Shield with Investigation Cooperation
HC upheld interim order protecting petitioners in CGST Act dispute, extending protective measures for six weeks. Petitioners agreed to cooperate with investigation and not challenge constitutional provisions. Court considered prior interim order's continuity and Respondents' non-contestation in granting extension, allowing petitioners time to address legal concerns.
Issues: Challenge to constitutional validity of sections of CGST Act, issuance of writ of mandamus to restrain Respondents from taking coercive actions.
Analysis: 1. The petitioners sought a declaration that sections 132(1)(b) and (c) of the CGST Act are unconstitutional and violate Articles 14 and 21 of the Constitution of India. Additionally, they requested a writ to restrict the exercise of power under section 69 of the Act only upon determination of liability and failure to make payments towards such liability. Furthermore, a writ of mandamus was sought to prevent the Respondents from filing criminal complaints or taking coercive actions against the petitioners.
2. The Division Bench passed an order requiring the petitioners to execute personal bonds and furnish surety amounts. The petitioners were directed to cooperate in the investigation, not tamper with evidence, and deposit their passports. This order has been in effect since its issuance.
3. Reference was made to the Nagpur Cable Operators Association case, which delineated the procedure for filing criminal writ petitions in cases where the outcome may involve imprisonment or other penalties. The petitioners' counsel indicated that they would not pursue the challenges to the CGST Act provisions and requested an extension of the interim order for protection from arrest.
4. Considering that the petitioners were only seeking an extension of protective measures and not pressing the petitions, the court decided to continue the interim order for six weeks to allow the petitioners to take necessary steps. The Respondents had not contested the interim order during the two years it had been in place, leading the court to grant the extension.
5. The writ petitions were disposed of, and the interim order was extended for six weeks to enable the petitioners to address the issues concerning the protective measures sought.
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