2020 (10) TMI 525

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....Vaswani, Advocate.   Respondent Through : Mr. Dayan Krishnan, Senior Advocate with Mr. Harsh Sethi, Mr. Ashdeep Singh Khurana, Mr. Sarvapriya Makkar and Mr. Anant Nigam, Advocates.   O R D E R CRL. M.A. No. 13678/2020 (for exemption) Exemption allowed, subject to just exceptions. The application stands disposed of. CRL. M.C. No. 1916/2020 The petitioner/Directorate G....

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....t the transactions relating to M/s Gaia Overseas and M/s Aadhar India are separate and distinct transactions, each of which comprise a separate offence under the GST Act; and secondly, that merely because the respondent is a partner in one of the entities and sole proprietor of the other, does not mean that he cannot separately be arrested for a distinct transaction that he undertook through his s....