2018 (12) TMI 225

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....ent : A.S.G. ORDER 1. The petition seeks issuance of a writ in the nature of certiorari quashing the impugned proceedings/First Information Report or complaint dated 01.11.2018 as DGGI Case No. 79/2018-19, under Section 132(1)(b), 132(1)(c), 132(1)(i) Read with Section 16(2)(b) and 132(5) of the Central Goods and Services Tax Act, 2017, Police Station DGGI, Zonal Office, District Lucknow as ....

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....he law laid down by the Hon'ble Supreme Court of India. 5. It has been pleaded that the petitioner is sought to be arrested. The offence is under Central Goods and Services Tax Act, 2017. It has been argued that Section 138 of the said Act of 2017 provides for compounding of offences also. It has been argued that till date complaint has not been filed, to the knowledge of the petitioner. On....