AI Drafter 
TaxTMI 
TaxTMI 
2021 (4) TMI 979
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.... October onwards. Initiated against M/s A.R. Agencies, Eyyal Thrissur in a proceedings initiated by the Head Quarters, Anti Evasion Unit of Cochin Commissionerate. The proprietor of the aforesaid agency, Shri. Rajoob P.A, and his primary colluder, Shri. Abdul Saleem of Ittonam, Palakkad were proceeded against and their business and residential premises searched. Both of them were arrested and remanded to judicial custody. When questioned, Abdul Saleem stated that he had shared the GST login credentials of M/s A.R. Agencies with the applicant, who is conducting 'PSM Super Market' at Karukaputhur in Palakkad District. It is also stated that it was the applicant who had filed the GSTR-I returns for A.R Agencies. It was also contended t....
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.... Section 70, to get that notice quashed. He was asked to produce documents pertaining to the A.R Agencies, which he is incapable of producing owing to the fact that he has nothing to do with that Agency. The respondents had appeared in the aforesaid Writ petition and admitted having conducted the search of his house in the objections filed by them. Even though the respondents state that they have discovered incriminating documents from the residence of the applicant, the nature of those documents are not detailed except by stating that those are some blank cheques. The applicant is willing to cooperate with the investigation, but apprehends that he may be incarcerated and subjected to torture to extract incriminating evidence. Hence, he see....
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.... as the Code of Criminal Procedure. 6. Section 132 of the Central Goods and Services Tax Act, 2017 ('CGST Act') lists twelve offences that are punishable by imprisonment and/or a fine. The term of imprisonment and the amount of fine, is dependent on the amount involved in the offence, or in some cases, the act committed by the offender. The provision further categorises certain offences as cognizable and non-bailable, if the amount involved exceeds Rupees five hundred lakh. These offences relate to persons who supply goods or services without issuing invoices, or issue invoices without supplying goods or services and thus wrongfully avail input tax credit; or to persons who collect tax but fail to pay it to the Government beyond ....
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....g an officer from conducting his duty, or tampering or destruction of material evidence, the amount involved is immaterial, and the power to arrest exists regardless. Therefore, it appears that the grant of such powers under the CGST Act have been allowed based on the combined assessment of the severity of the offence and the amount involved therein. The safeguards in the form of pre-arrest authorisation have also been inserted in the text of the CGST Act itself. As noted above, Section 69 of the CGST Act permits the Commissioner GST to authorise arrests in certain cases, based on the seriousness and the amount involved, but in all other cases, arrests are to be conducted according to provisions of the Code of Criminal Procedure ('Cr.PC....
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....son of the grounds of his arrest and must produce such person before the Magistrate within twenty four hours of arrest. This is in line with the safeguards provided under Section 49 of the Cr.PC and Article 22 of the Constitution of India. 8. Coming back to the facts of the instant case, the applicant has not yet been made an accused. On the basis of the alleged statement given by Abdul Saleem, the applicant has allegedly dealt with the filing of returns of the Agency. He had allegedly made false invoices. But as of now, no concrete evidence sufficient either to implicate him as an accused or proceed against him has been collected. Admittedly, A.R Agencies is a proprietorship belonging to Rajoob. He alone is to answer for anything done b....