2020 (6) TMI 729

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....the CGST Act, 2017 against M/s MICA Industries, the alleged role of the petitioners for issuance of fake/bogus invoices in respect of copper wire metal is stated to have surfaced leading to search of the premises of the petitioners as also arrest of petitioner no.2 on 18.07.2019. After completing investigation the respondents have filed a complaint under Section 132 of the CGST Act, 2017 on 16.09.2019 before learned ACJM, Gurugram and the trial is at the stage of pre-charge evidence. Petitioner No.2 has filed CRM-M No.5696 of 2020 seeking regular bail which is stated to be pending, however, due to pandemic COVID-19, learned Magistrate has ordered the release of petitioner on interim bail for 45 days with direction to surrender on 09.05.2020....

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....fences against laws with respect to any of the matters in the Union/State List. Thus Union and State Legislature while introducing any enactment in exercise of powers conferred by the entries of Union/State Lists in Schedule VII gets the power to insert provisions for offences. (ii) sub clause (i) of clause 2 of Article 323-B authorizes legislature to make law for offences with respect to any matter specified in sub clause (a) to (h), whereas sub clause (j) authorises to make law with respect to any matter incidental to matters specified in sub clause (a) to (i), thereby establishing the power to legislate regarding the offences as not an incidental power. (iii) sub clause (ii) of Clause (a) of Article 35 empowers Parliame....