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2020 (3) TMI 237 - HC - GSTBail application - issuance of GST Invoices without any supply of the goods or services to anybody on commission basis causing loss of more than 98 crores approximately - HELD THAT:- The principle as laid in case of P.V. Ramanna Reddy vs. Union of India [2019 (5) TMI 1528 - SUPREME COURT] holding that though Section 69(1) of CGST, 2017 confers power upon the Commissioner to order arrest of a person for cognizable and non-bailable offence does not contain safeguard incorporated in Section 41 and 41A of the Code of Criminal Procedure, 1973 in view of provision of Section 70(1) of the said Act same must be kept in mind before arresting a person - However, Section 41A(3) of the Code of Criminal Procedure does not provide an absolute irrevocable guarantee against arrest, while turning down the prayer for release of the petitioner on bail and thereby held that petitioner would not be entitled to be enlarged on bail but gave him the liberty to approach the authority for compounding of the offence under Section 138 of CGST Act. The petitioner may be released on bail by the learned Trial Court if he finds that he has approached the authority for compounding of the offence on deposit of at least 20% of the evaded amount on account of CGST. Application dismissed.
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