2019 (7) TMI 159

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....Shri Bhupendra Singh, Advocates ORDER ON BOARD 1. This is the first bail application filed under Section 439 of the Code of Criminal Procedure for grant of regular bail to the Applicant, who has been arrested in connection with DGGI/F. No.157/DGGI/JRU/ITC/Gr-B./2018 registered at Kendriya Utpad Shulk Asuchna Mahanideshalaya Kshetriya Ikai, Jamshedpur for offence punishable under Sections 132....

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....ted as an additional layer to create a web of such transactions to misguide the authorities and to shift the burden and responsibility to some pseudo-characters fabricated by master minds of such rackets. Allegedly, the firms which are major beneficiaries of aforesaid transactions are being created, owned, operated, controlled and managed by the present Applicant. It is further alleged that total ....

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.... have been through bank transactions and as such it cannot be suggested that the Applicant has received any money in his pocket. The Commissioner or the authorised officer does not have any authority or jurisdiction to arrest an assessee under Section 69 of the Act of 2017 even prior to the determination of tax evaded under Chapter 15 thereof. The concerned authorised officer wrongly exercised his....