TaxTMI 
TaxTMI 
2026 (9) TMI 1751
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....Arnav Gosain, Mr. Himanshu Kasturi and Ms. Simran Khurana, Advocates. For the Respondent Through: Ms. Vertika Sharma, Advocate. JUDGMENT (ORAL) 1. The accused/applicant seeks enlargement on regular bail in File No. DGGI/124/2026-GR-O/o-ADG-DGGI-ZU-Gurugram for offence under Section 18(1)(a) of Health Security SE National Security Cess Act read with Section 9(1)(b) of Central Excise Act. ....
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.... the Health Security SE National Security Cess Act, 2025. 4.2 Initially, when this bail application was heard, learned Senior Counsel for accused/applicant had contended that the said Act has been declared unconstitutional by the Karnataka High Court in the case of Dhariwal Industries Pvt Ltd. & Ors. vs Union of India and it being a Central Enactment, the decision would prevail across the count....
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.... levelled against the accused/applicant and the same is punishable with imprisonment for a period of seven years. 6. Learned counsel for respondent opposes the bail application, submitting that it being the offence of evasion of cess and duty, the accused/applicant does not deserve bail. It is also submitted that if granted bail, the accused/applicant shall again indulge in same offence. Howeve....
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.... I am unable to convince myself about the rationale behind the mode of computation solely connected with the recovery of the machinery. However, at request of learned counsel for respondent, it is made clear that this is only a prima facie view, as the validity of the said Rule has not so far been challenged before the court of competent jurisdiction. It is also made clear that at the stage of fra....