2026 (5) TMI 121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed order dated 06.02.2023 passed on I.A. No.1/2023 by the learned Single Judge in W.P. No.1587/2023. 2. The respondent herein preferred a writ petition challenging the authorisation dated 06.01.2023 issued under Section 69 of the Central Goods and Services Tax Act, 2017 (for short, the "CGST Act, 2017") and the arrest memo dated 06.01.2023, produced at Annexure-B. The learned Single Judge, under the impugned order, granted bail to the respondent, subject to the conditions stipulated therein. 3. Sri Aravind V. Chavan, learned Senior Standing Counsel appearing for the appellants-Revenue, submits that the respondent had filed an application for bail before the Magistrate, which came to be rejected. It is contended that the respondent oug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the custody of the respondent is required for the purposes of further investigation. It is, however, submitted that proceedings are required to be initiated under Sections 73 or 74 of the CGST Act. When queried by the Court as to the status of the said proceedings, the learned Senior Standing Counsel appearing for the appellants-Revenue submits that, in view of the interim orders passed by this Court in W.P. No.19125/2023 and W.P. No.1587/2023, no proceedings under Sections 73 or 74 of the CGST Act, have been initiated. 8. We have perused the interim orders passed in the aforesaid writ petitions. By the said orders, the learned Single Judge has stayed further criminal proceedings. However, the said orders do not impede the appellant....