2026 (6) TMI 382

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....orpus Writ Petition has been filed praying for the following reliefs:- i. To issue a writ, order or direction, in the nature of Habeas Corpus directing the respondent herein to produce the corpus/petitioner while declaring the detention, arrest and subsequent remand and custody of the petitioner as unconstitutional, illegal and arbitrary and consequently directing that the petitioner be released forthwith. ii. To issue a writ, order or direction in the nature of certiorari setting aside the order dated 11.2.2026 passed by the Chief Judicial Magistrate, Meerut, in case No. 1054 of 2025 under sections 132(1)(a), 132(1) (i) of the CGST Act, 2017 and all consequential proceedings thereof. iii. To issue any other and f....

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....destine" to the tune of Rs. 11,83,92,568/- and under the head of "Undervaluation" to the tune of Rs. 16,15,13,341/-. Thereafter the respondents realized that proceedings regarding "Undervaluation" cannot be justified by proceedings against the petitioner under Section 132 (1)(a) of the CGST Act and therefore, they obliterated the aforesaid bifurcation in the second remand application. The offence of "Undervaluation" is covered under Section 122 (1)(i) CGST Act and there is specific procedure provided Section 74 for determination of the the exact amount of undervaluation, which was not initiated against the petitioner at all. 6. Learned counsel for the petitioner has further submitted that the implication of the petitioner is for committi....

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....8.07.2022 directed the GST Council to implement the system of electronic DIN generation on every communications sent by State Tax Officers to taxpayers and other concerned persons so as to bring in transparency and accountability in the indirect tax administration at the earliest. The Remand Magistrate has not taken into consideration the apparent illegalities committed by the respondents while passing the remand order dated 11.02.2026. Therefore, the arrest of the petitioner as well as the said remand order are liable to be quashed. 10. Learned counsel for the respondents has vehemently opposed the submissions made by learned counsel for the petitioner and has submitted that petitioner has committed tax evasion of Rs. 39,50,76,328/- out....

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..... After hearing the rival submission, we find that the counsel for the respondents is unable to reply the contentions made by learned counsel for the petitioner regarding in clubbing of the offences of "Undervaluation" together with the commission of offence of "Clandestine Removal of Goods". There is no reply submitted to the argument that in the first remand application both the categories of tax evasion were separate, but the in the second remand application both were mixed together. There is also no reply as to how the offence of "Undervaluation" covered under Section 122 (1)(i) of CGST Act is the same as the offence of "Clandestine Removal of Goods" covered under Section 132 (1)(a) of aforesaid Act. There is no reply to the argument th....