2019 (12) TMI 274

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....ion 132(1)(b)/132(1)(c)/132(1)(e) and 132(1)(1) of the Jharkhand Goods and Services Tax Act, 2017. 2.  Heard the learned counsel for the petitioner and learned Addl. P.P. for the State. 3.  The Learned counsel for the petitioner submits that the allegation against the petitioner is that the petitioner being the proprietor of M/s. Kanchan Alloys and Steels claimed to be situated at the address Lokenath Complex, Aditi -1A, Station Road, Jugsalai, Jamshedpur transacted from there though in fact he did not transacted any business. It is further alleged that the petitioner at the time of obtaining registration certificate produced an agreement dated 01.04.2017 before the department purported to have been entered into between the pe....

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....g illegal demand of excess amount by the flat owner-landlord from the petitioner, so the flat owner has falsely made statement that the petitioner never took the said flat on rent. It is next submitted that the petitioner closed down his business on April, 2018 and shifted himself permanently to the State of Rajasthan and the petitioner was in the process of making online application for cancellation of his Registration Certificate but before the said exercise was undertaken by the petitioner, inspection was already carried out in the business premises of the petitioner, which the petitioner has already left and vacated. It is next submitted that in view of the Special Act in the shape of Jharkhand Goods and Services Tax Act, 2017 the offen....

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.... stating that the provisions of Section 132 of the CGST Act were 'shown' to the Assessee. There is thus no doubt in my mind that the Department intended to intimidate the petitioner with the possibility of punishment under 132 and this action is contrary to the scheme of the Act. While the activities of an assessee contrary to the scheme of the Act are liable to be addressed swiftly and effectively by the Department, (the statute in question being a revenue statute where strict interpretation is the norm), officials cannot be seen to be acting in excess of the authority vested in them under the statute. I am of the considered view that the power to punish set out in Section 132 of the Act would stand triggered only once it is established th....

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.... as set out in Section 73 A(3) and (4) of the said Act. The High Court has decided, after detailed discussion, that it is mandatory to follow the procedure contained in Section 73 A(3) and (4) of the said Act before going ahead with the arrest of a person under Sections 90 and 91. We are in agreement with the aforesaid conclusion and see no reason to deviate from it.  Accordingly, these appeals are dismissed." (Emphasis Supplied) 6.  And submitted that in view of the ratio of the said Judgment it was mandatory that in the instant case the informant must have followed the procedure contained in Section 72 of 73 of the Jharkhand Goods and Services Tax Act,2017 before going ahead with arrest of a person under section 69 of the....