TaxTMI 
TaxTMI 
2019 (7) TMI 1378
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....e offence punishable under Sections 132 of the Central Goods and Service Tax Act, 2017 (hereinafter would be referred as to the "Act of 2017") and 467, 471 and 120B of the Indian Penal Code. His first application M.Cr.C.No.8628 of 2019 was dismissed as withdrawn by this court vide order dated 5.3.2019. It is the submission of learned counsel for the applicant that on the basis of false case, applicant is in confinement since 6.2.2019. Respondent authorities summoned the applicant on 5.2.2019 and when he appeared before them, they took him in custody and since then, he is in custody. As per Section 69 of the Act, without authorization, no arrest can be made and in absence of such authorization, it is illegal detention. Ingredients of Secti....
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....redients of offence under Section 467 of the I.P.C are also available in the case in hand and since Section 467 of the Cr.P.C involves punishment for more than ten years, therefore, department has the authority to file charge sheet up till 90 days. He relied upon Section 69 and 70 of the Act. In this regard, he referred the judgments rendered by the Apex Court in the case of A.A.Mulla and Others Vs. State of Maharashtra AIR 1997 SC 1441, Safiya Vs. Government of Kerala and Others AIR 2003 SC 3562, judgment rendered by the Rajasthan High Court in the case of Amal Mubarak Salim Al Reiyami and Others Vs. Union of India 2015 (321) ELT 590 (Rajashthan) and judgment rendered in the case of Manoj Kumar Arora Vs. Union of India 2018 (15) G.S.T.L. 3....
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.... Considering the over all fact situation and legal position, the right has been accrued to the applicant. But looking to the nature of allegations, bail can only be granted to the applicant with certain stringent conditions. Therefore, without expressing any opinion on merits of the case, this application is allowed and it is directed that the applicant be released on bail on furnishing a personal bond in the sum of Rs. 5,00,000/- (Rs. Five lac only) with two solvent sureties of the like amount to the satisfaction of the concerned trial Court. This order will remain operative subject to compliance of the following stringent conditions :- 1. Applicant shall deposit his Passport with the trial court which shall be kept by the trial court....