TaxTMI 
TaxTMI 
2020 (12) TMI 1218
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....as earlier arrested in some proceedings and remained in custody for about 02 months and was granted interim bail vide order dated 23.01.2020 passed in CRM-M-2140-2020. Learned senior counsel has referred to the complaint (Annexure P-5), in which the petitioner was granted interim bail, to argue that the period relating to evasion/fraud, as alleged by the respondent authorities, was relating to September, 2017 to 2019. Learned senior counsel has further referred to para No.7 of the complaint, wherein, with regard to the investigation conducted so far, it is submitted that the petitioner being proprietor of M/s D.K. Enterprises and supplier of SS& Co. (M/s Jai Guru Traders), M/s Super Sales, M/s Jai International, M/s United India etc., has a....
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....23B, Article 369 It is further submitted that vide 101st Constitutional Amendment, Article 246-A was inserted w.e.f. 16.09.2016, whereby the Union and the State Legislatures were empowered to levy tax on Goods and Services (GST). Prior thereto, the power to levy different taxes like Central Excise, Service Excise Duty, Service Tax, VAT etc., was enumerated in the different entries of Schedule VII read with Article 246. It is contended that the power to levy tax includes the power to make law with respect to ancillary and incidental matters, however, the power of arrest and prescription of sentence are neither covered under ancillary nor incidental matters. The provision for arrest or sentence for an offence against the law....
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....on 69 are without jurisdiction, having no backing of the constitutional provisions. We find considerable force in the submissions raised and demonstrated by Mr. Jagmohan Bansal, Advocate for the Petitioner. Notice of motion for 30.07.2020. Mr. Pankaj Gupta, Additional Advocate General, Punjab accepts notices on behalf of all the three respondents. Trial Court is directed to adjourn the case beyond the date fixed by this Court." Learned senior counsel has also argued that the petitioner has filed a Writ Petition (Crl.) No.87 of 2020 before the Hon'ble Supreme Court, in which the prayer was made to quash the proceedings in pursuance to the summons dated 18.02.2020 qua the petitioner and to allow the pres....
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....and following order has been passed: - "Petitioner, in the petition filed under Section 438 Cr.P.C. seeks anticipatory bail in a case registered under Section 70 of the Central Goods & Services Tax Act, 2017 (for short, the 'Act'). Counsel for the petitioner submits that in view of the summons (Annexure P-1) issued to the petitioner under Section 70 of the Act, he is apprehending arrest. It is contended that under Section 69, the Commissioner has the power to order arrest where he has reasons to believe that such a person has committed the offence specified under Section 132 (a) to (d). The said offences are punishable under Subsection (l) (i) to (iv) of Section (1) and (2) of Section 132 the Act. It is, accordingl....
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....issued in case he is given interim protection, in the meantime. Keeping in view the above, the petitioner shall be released on interim bail in case the Commissioner passes an order authorizing the arrest of the petitioner under the provisions of Section 69 of the Act and proposes to detain him. It is made clear that the said order is purely interim in nature and subject to petitioner joining the investigation and putting in appearance before the concerned authorities on 02.09.2020 at 10 AM. Reply be filed by the respondent, in the meantime." Learned senior counsel for the petitioner has also submitted that the said petition is now listed for 11.01.2021. Separate reply of Deputy Director, DGGI, GZU has been filed in the Court ....