2021 (3) TMI 1031

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....he pendency of the writ petition as non-bailable warrants have been issued by the competent authority. His apprehension is that as he appears before the concerned authority, he may be taken in custody. Mr. Rohatgai, learned Senior Counsel for the petitioner has relied upon the orders passed by this Court in CWP-13995-2020 titled as M/s Stalwart Alloys India Pvt. Ltd. & Ors. vs. Union of India and Ors., dated 9.9.2020, wherein direction was given to the competent authority not to take coercive action during the pendency of the petition. Learned Senior Counsel has also raised number of other legal issues particularly powers of the Legislature to enact laws under Article 246-A of the Constitution of India, which is special provision with respe....

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....sent case is Rs. 7,83,15,309/-, which attracts punitive action, it being cognizable and non-bailable offence. We have heard the learned counsel for the parties. At the outset, we may refer to order dated 18.4.2019 passed by the Telangana High Court in P.V. Ramana Reddy vs. Union of India's case, the operative part of which reads as follows: "61. In view of the above, despite our finding that the writ petitions are maintainable and despite our finding that the protection under Sections 41 and 41-A of Cr.P.C., may be available to persons said to have committed cognizable and non-bailable offences under this Act and despite our finding that there are incongruities within Section 69 and between Sections 69 and 132 of the CGST Act....

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....ied that the High Courts while entertaining request for grant of pre-arrest bail shall keep in view the fact that the Apex Court vide order dated 27.5.2019 has dismissed the SLP filed against the judgment and order of Telangana High Court in P.V. Ramana Reddy's case supra. As regards plea of the petitioner that interim orders of protection against arrest in Writ Petition (criminal) No.221-2020, Shyam Khemani vs. State of Madhya Pradesh and Others dated 31.8.2020 and Writ Petition (civil) No.56/2021 Ram Prakash Malpani vs. S.C. Sinha and Others dated 1.2.2021, have been passed after the orders passed in Sapna Jain's case (supra) and thus, this Court should pass order in the same terms, we do not find merit in the plea. This is for the rea....

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....utory remedies and the CM No. 28105/2020 filed by respondent nos. 2 and 3 in WP(C) 5454/2020 is allowed and the interim order dated 20th August, 2020 passed in W.P.(C) 5454/2020 is vacated. 57. It is clarified that the observations made herein are prima facie and shall not prejudice either of the parties at the stage of final arguments of the present writ petitions or in the proceedings for interim protection. W.P. (C) 5454/2020 & W.P.(C) 10130/2020 List before regular roster Bench on the date already fixed." We are, thus of the prima facie view that a special enactment has been enacted for recovery of taxes, under enabling provisions contained in Section 4 of the Cr.P.C. This Court is of prima facie view that ....