TaxTMI 
TaxTMI 
2026 (6) TMI 575
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.... Kumar, learned counsel for the respondent no.3; learned AGA for State-respondent no.2 and perused the material brought on record of writ petition and counter-affidavit. 2. This writ petition has been filed praying for following reliefs:- "i. Issue a writ, order or direction in the nature of Habeas Corpus, declaring the detention, arrest, remand and custody of petitioner as illegal and arbitrary by quashing the order dated 25.03.2026 passed by Learned Special Chief Judicial Magistrate, Meerut in Case No. 13 of 2026, under Sections 132(1)(b), 132(1)(c), 132(1)(f), 132(1)(1) & 132(1)(i) of C.G.S.T Act, 2017 relating to Department D.G.G.I Zonal Unit Meerut, District-Meerut. Issue a writ, order or direction in the nature of....
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....on 61(2) B.N.S., 2023. The perusal of the summons and memo of arrest would suggest that there is no "reason to believe" which could have justified the arrest of the petitioner. The arrest of petitioner has been made in a mechanical manner the whims of the officials and not as per the requirements of Section 69 of the CGST Act, 2017. 4. Furthermore the fact that the petitioner avoided the summons and visited the office of D.G.G.I., Dehradun, from where he was illegally transferred to the office of D.G.G.I. Meerut Zonal Unit, Meerut. In addition to this, the officers of D.G.G.I., Meerut Zone, had already seized all the relevant documents and evidences which were in possession of the petitioner, thus it was impossible for him to have tamper....
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....on by passing on Fake ITC of Rs. 422,28,80,736/- and claiming fraudulent refund of Rs. 18,22,35,156/-. With said observation/conclusion, Shri Saurav Pawar, Senior Intelligence Officer, Directorate General of Goods and Services, Tax Intelligence, Meerut Zonal Unit had instituted compliant before the court of learned special Chief Judicial Magistrate, Meerut under relevant Sections of CGST Act, 2017 on 10.04.2026 against three persons aforesaid and not the petitioner. Said Complaint got registered and numbered as Complaint no. 124/9 of 2026 "Directorate General of Goods and Services, Tax Intelligence, Meerut Zonal Unit, Meerut Vs. Abhishek Jain and Others. Prior to moving aforesaid complaint the concerned authorities of DGGI, Zonal Unit Meeru....
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....x evaded or the amount of input tax credit wrongly availed or utilized or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine. A bare perusal of the aforesaid clauses of Section 132 clearly states that if an offence under the Section exceeds five hundred lakh rupees than it is a cognizable and non-bailable offence otherwise any other offence which is below five hundred lakh rupees will be a non-cognizable and bailable offence. The offences under which petitioner (detenue) was arrested and put before learned Magistrate for grant of remand is bailable in view of Section 132(3) of CGST Act, 2017 thus the order dated 25.03.2026, granting remand of petitio....
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....have heard learned counsel for the parties and perused the material on record before us. From the uncontroverted pleadings of record, it is clear that the petitioner was arrested in Dehradun and produced before the remand Magistrate at Meerut, but there is no order of transit remand brought on record by the respondents. It is well settled law that without obtaining in transit remand of an accused from the remand Magistrate where he was arrested, he cannot be produced before the remand Magistrate of different State. With reference to the requirement of transit anticipatory bail the principle has been explained by the Apex Court in the Case of Priya Indoria Vs. State of Karnatka 2024 SCC 749. 10. We find that along with counter-affidavit, ....