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2023 (7) TMI 814 - HC - GSTGrant of Interim Bail - Constitutional validity of Section 69 of the Central Goods and Service Tax Act, 2017 - said provision is arbitrary and ultra vires of Articles 14 and 21 of the Constitution of India or not. The ground taken by the petitioner is that the sanction order dated 27.6.2023 is silent regarding the requirement specified in Section 41 (1) of Cr PC or the Arrest Memo does not record any satisfaction and opinion regarding the 'necessity to arrest' and whatever reason recorded is regarding the commission of offence besides they are silent and the same ought to have been followed in the light of the general directions issued by the Supreme Court. HELD THAT:- There is no force in the argument raised by the Department that the release of the petitioner by this Court may hamper the investigation. Undisputedly, the Department has merely asked for judicial custody of the petitioner and it appears that they were satisfied with the interrogation held by them till seeking of such judicial remand and till date, no request has been made by the Department before the Court that they need the petitioner for any interrogation. Prima facie, the conduct of the Department shows that they are satisfied with the interrogation made by them and they may not be interested to further interrogate the petitioner. Moreover, assurance has been given by the petitioner that he will cooperate in the investigation and will not, in any manner, hamper the same. The law laid by the Apex Court in SATENDER KUMAR ANTIL VERSUS CENTRAL BUREAU OF INVESTIGATION & ANR. [2022 (8) TMI 152 - SUPREME COURT] and Arnesh Kumar [2014 (7) TMI 1143 - SUPREME COURT] very specifically state about the investigation and arrest of a person. Further, this law has been duly followed by all the courts. Thus, the petitioner has made out a case for proper construction of Section 69 of the Act, 2017 and the issues concerning violation of statutory and constitutional procedural safeguards in the matter of arrest, do merit consideration and in the meantime, a case for bail is also made out. It is directed that petitioner, Ashish Kakkar, be released on bail on furnishing a personal bond in the sum of Rs. 1.00 crore and two sureties each in the like amount to the satisfaction of the Court concerned, with the conditions, being imposed in the interest of justice - Petition allowed.
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