2021 (9) TMI 550

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....e petitioner on 12.02.2021 under Section 70 of the CGST Act, 2017 calling him for an enquiry scheduled to be held on the same day at 05:30 p.m and subsequently after the enquiry he was shown as A6 in R.R.No. 8 of 2021 on the file of the Principal Sessions Judge, Chennai and he was also arrested and remanded to the Judicial custody on 13.02.2021. 3. The learned counsel for the petitioner would submit that the summons was issued under Section 70 of the GST Act, 2017 and without giving an opportunity an enquiry was conducted on the same date at 5:30 p.m and he was implicated as one of the accused in the said case. As per Section 70 of the GST Act as enquiry was conducted as contemplated in the same manner in respect of the cases before Civil ....

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.... to look after his mother and he has to take care of his mother and he is in custody for more than 40 days and therefore he is liable to be released on bail. 5. The learned additional public prosecutor would submit that the authorities has got the valid authorization to conduct the enquiry and also sent the summons under due process of law after enquiry recorded statements of the petitioner and also other witness and he has been arrayed as one of the accused/A6, even before the Trial Court the copy of the authorization letter was produced and the learned Trial Judge after considering the entire facts of the case dismissed both the petitions vide common order dated 12.03.2021 in C.M.P.Nos 3677 and 3678 of 2021. 6. The respondent police als....

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....also to the other accused. Therefore, after completing the enquiry he was arrested by issuing a memo on 13.02.2021. 9. Therefore, there is no violation of law or civil procedure code and further regarding the authorization of arrest and enquiry is concerned, the learned special public prosecutor would submit that the copy of the authorization letter is submitted and the respondent police have also followed the mandatory procedures. Therefore, the contention raised by the learned counsel for the petitioner is not accepted and the learned counsel himself admitted that the case has been registered only based on the confession statement. Therefore, when he admits that the summons were issued and enquiry was conducted there is incriminating mat....