2023 (3) TMI 1202

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....is 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; and (c) This Hon'ble Court be pleased to issue a writ declaring that the arrest of the Petitioner is illegal and enlarge the Petitioner on bail forthwith." 2. Therefore, the first prayer is regarding the declaration of Section 132(1)(b) and (c) of the CGST Act as unconstitutional. The second prayer is regarding declaring when to exercise the power under Section 69 of the CGST Act and the third prayer is regarding declaration that the arrest of the Petitioner is i....

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....of Akshay Chhabra V/s. Union of India & Ors. (Civil Writ Petition No. 5403 of 2022) and Sunil Kumar Jha V/s. Union of India & Ors. (Civil Writ Petition (St.) No. 5484 of 2021). These two Petitions came up on board on 2 March 2023 and the following order was passed :- "1. In these petitions, the Petitioners have made the following prayers: "a. This Hon'ble 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 fail....

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....Belapur tomorrow i.e. 12.03.2021; (iv) Within six weeks of their release, petitioners to furnish one solvent surety each of the like amount before the said authority; (v) Petitioners shall cooperate in the investigation and shall not make any attempt to interfere with the ongoing investigation; (vi) Petitioners shall not tamper with any evidence or try to influence 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....

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....erim order be continued for sometime. The learned counsel for the Petitioners states that this is so because complaint has now been filed and as regards the remedy concerning liberty of the Petitioners, the Petitioners, would take necessary action by approaching the criminal court and for that purpose seek extension of the interim order passed in these petitions. This would indicate that the main prayer was for protection from arrest. Therefore, in light of the decision of the Nagpur Cable Operators Association's decision, the petitions ought to have been filed as criminal writ petitions. 6. Be that as it may, since the Petitioners are not pressing the petitions and seeking only the extension of the protective measures, we have to ....