2022 (3) TMI 856

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....iana, whereby the revision petition filed by the respondent (CGST Department) was allowed and the order dated 28.11.2021 of the Ld. Judicial Magistrate Ist Class (Duty), Ludhiana granting default bail u/s 167(2) Cr.P.C. to the petitioner was set aside. The petitioner was arrested on 28.09.2021 for the alleged commission of offence under Section 132 of the Goods & Services Tax Act, 2017 (hereinafter for short 'the GST Act'). On 29.09.2021, he was produced before the Ld. Chief Judicial Magistrate, Ludhiana and was remanded to judicial custody. The maximum punishment prescribed for the offence under the GST Act is five years. Hence complaint/challan was to be filed within 60 days. As the respondent failed to file the complaint withi....

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....ngent conditions imposed in the order granting default bail. The respondent - Department also filed a revision assailing the order granting default bail. It was their contention that the complaint was filed within a period of 60 days and thus, the petitioner was not entitled to default bail. Both the Revision Petitions were decided vide the impugned order dated 15.12.2021 by the Ld. Additional Sessions Judge, Ludhiana. The revision petition filed by the respondent- Department was allowed. The order granting default bail to the petitioner under Section 167(2) CrPC was set aside. The revision petition filed by the petitioner was dismissed. It was held that since the complaint was filed on 28.11.2021, which was the 60th day, so no indefeasi....

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.... them. All that needs to be noticed is that taking note the conflicting views on the question of the inclusion or exclusion of the day of remand for the purpose of calculating the period, Hon'ble Supreme Court in Enforcement Directorate Vs. Kapil Wadhawan & Anr (Criminal Appeal No.701-702 of 2020) referred the matter to a Larger Bench observing as under: "8. Since the earlier position of law was not considered and the latest decision is of a 3 Judge Bench, it is necessary for a Bench of appropriate strength to settle the law taking note of the earlier precedents. Unless the issue is appropriately determined, the Courts across the country may take decision depending upon which judgment is brought to the Court's notice or on ....