2021 (4) TMI 831

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.... Tripathi, Adv., Ms. M. Palana, Adv. For the Opposite Party : Mr. K. K. Maiti, Adv. ORDER This is an application under section 439 of the Code of Criminal Procedure filed by the petitioner praying for bail. The petitioner is one of the directors under the name and style of M/s M.L.U Metaliks Pvt. Ltd. He is also the proprietor of M/s M.L Udyog. Both the said company and the proprietorship conc....

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....petitioner ought to have been served a notice under Section 41A of the Code of Criminal Procedure following the decision of the Hon'ble Supreme Court in Arnesh Kumar vs. State of Bihar. In the instant case the petitioner was served with summons to witness during Covid period he could not attend. On the date when he attended the office of the prosecuting authority he was arrested. It is also submit....

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....amount of tax, interest and penalty due from such person. Section 70 of the said Act deals with the power to summon persons to give evidence and produce document when the petitioner was served with summons to give evidence the appropriate officer had no intention to arrest the petitioner. In the present case, determination of GST payable by the accused was not made. On the other hand he was arrest....