2022 (1) TMI 152

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....ough Hybrid Arrangement (Video Conferencing/Physical Mode). Heard Mr. R.S. Samal, learned counsel for the petitioner and Mr. Sunil Mishra, learned Addl. Standing Counsel for CT & GST. Pursuant to the order dated 07.12.2021, Mr. Manmath Kumar Pradhan, Deputy Commissioner of State Tax, CT & GST Enforcement Unit, Bhubaneswar is present. He placed different provisions of the Odisha Goods and Servic....

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....cord sanction as per section 134 of the 2017 Act and ultimately the prosecution report was filed after obtaining sanction before the learned Magistrate. When a query was made referring to section 202 of Cr.P.C. as to whether any permission is granted by the concerned Magistrate to carry out the investigation or not and how the petitioner named as an accused in the complaint petition was arreste....

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....g intentionally, the process of issuance of the non-bailable warrant should be resorted to. Personal liberty is paramount, therefore, we caution Courts at the first and second instance to refrain from issuing nonbailable warrants." It prima facie appears that the ratio laid down in the aforesaid case has not been followed while arresting the petitioner directly in the complaint case and produci....

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....h two local solvent sureties each for the like amount to the satisfaction of the learned Court in seisin over the matter; (ii) He shall appear before the Investigating Officer as and when required and cooperate with the investigation and for such purpose the Investigating Officer shall give a notice to the petitioner either in e-mail or whatsapp, the account details of which shall be prov....