2023 (3) TMI 488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Court be pleased to declare section 132(1)(b) and (c) of the CGST Act unconstitutional and in violation of Articles 14 and 21 of the Constitution of India, 1950; b. This Hon'ble Court be pleased to issue a writ declaring that the power under section 69 of the Central Goods and Services Tax Act, 2017 can be only exercised upon determination of liability and a failure on part of the assessee to pay make payments towards such liability; c. This Hon'ble Court be pleased to issue a writ of mandamus or any other writ/direction in the nature of mandamus restraining Respondents from filing any criminal complaint against the Petitioner and taking any coercive actions against the Petitioner." 2. The first two prayers are regardin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nfluence or intimidate any witness; (vii) Petitioners shall deposit their passports before the Judicial Magistrate First Class, Vashi at C.B.D. Belapur." This order has continued since then. 4. In the case of Nagpur Cable Operators Association Vs. Commissioner of Police, Nagpur AIR 1996 BOM 180, the Division Bench of this court (Nagpur Bench) has expounded procedure with reference to the Rules and the law as to in which circumstances criminal writ petition and which circumstances civil writ petition is to be filed and placed before the court as per the allocation of work. The Division Bench made following observations: "..... if the writ petition/application under Articles 226 and/or 227 of the Constitution arises ou....