TaxTMI 
TaxTMI 
2021 (6) TMI 158
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....are that an arrest memo under Section 69 of the Central Goods and Services Tax Act, 2017 was served upon the accused Vinod Kumar in case no. 73 of 2020 under sections 132(1)(b) 132 (1) (c) read with Section 132 (1) (i) of the Act by DGGI, Ghaziabad referring therein that the accused has committed an offense specified in clause (a) or clause (b) or clause (c) or clause (d) of sub section (1) of Section 132 of the Central Goods and Service Tax Act, 2017 which is punishable under clause (i) or (ii) of sub-section (1) or sub-section (2) of the said Section. One Panchnama was executed on 14-06-2019 Eight Panchnama were executed on 24.11.2020, one Panchnama was executed on 25-11-2020, and one Panchnama was executed on 26-11-2020. Shri Vinod Ku....
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....te documents and every time furnished evasive replies either citing his illness or some other reason. Statement of Vinod Kumar was recored the very day under Section 70 of the CGST Act 2017 in the office of DGGI Ghaziabad and the investigation report was put up before the competent authority i.e. Additional Director General, Directorate General Goods and Service Tax Intelligence Meerut Zone Unit on the very day who in his noting dated 30-12-2020 has conclusively mentioned that he he has reasons to believe that Shri Vinod Kumar may be put under arrest for free and fair investigation of the case. Accordingly, he was place under arrest by the authorised officer on 30-12-2020 at 6:15 P.M. in the office of DGGI at Ghaziabad and he has been expla....
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....under arrest in the morning at Delhi itself. Thereafter the entire story of issuing summons was concocted by the respondents. It has also been further submitted by the learned counsel for the applicant that applicant was arrested only because declined to pay any amount towards GST without adjudication of any demand against him. In the present matter there is no first information report or complaint, hence the custody of the applicant is illegal. The learned counsel for the applicant also submitted that the prosecution of any person is directly linked with determination of evasion of tax if there is no evasion of tax, then there cannot be criminal liability. The applicant is only on earner of his family. The learned counsel for the ....
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....is no provision in the Act according to which the accused can be arrested only after conclusion of the adjudication proceedings. An arrest memo under Section 69 of the Central Goods and Services Tax Act, 2017 was served upon the accused Vinod Kumar in case no. 73 of 2020 under sections 132(1)(b) 132 (1) (c) read with Section 132 (1) (i) of the Act by DGGI, Ghaziabad referring therein that the accused has committed an offense specified in clause (a) or clause (b) or clause (c) or clause (d) of sub section (1) of Section 132 of the Central Goods and Service Tax Act, 2017 which is punishable under clause (i) or (ii) of sub-section (1) or sub-section (2) of the said Section. Further it has also been contended that many Panchanama have bee....
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....d the very day under Section 70 of the CGST Act 2017 in the office of DGGI Ghaziabad and the investigation report was put up before the competent authority on the very day who in his noting dated 30-12-2020 has conclusively mentioned that he has reasons to believe that Shri Vinod Kumar may be put under arrest for free and fair investigation of the case He was also informed his right to have someone informed about his arrest and Ms. Shashi Garg has been informed about his arrest by Rajiv Nagar, Intelligence officer. I have heard the Special prosecutor for the department and the learned counsel for the accused at length and perused the record. During his statement recorded by the DGGI, GRU, Ghaziabad the applicant admitted he has irregu....