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2019 (6) TMI 107 - HC - GSTRelease on Bail - Jurisdiction - power to arrest - whether without following the mandate contained in Section 74 of the Central Good and Service Tax Act, whether respondent no.4 is empowered to arrest the petitioner when the proceedings under Section 74 have not been culminated in an order and when it is not concluded? HELD THAT:- Petitioner was arrested on 21st February 2019. As of today, 57 days are over since his arrest and otherwise also, in view of the provisions of Section 167(2) of the Code of Criminal Procedure, he will be entitled to be released on default bail after completion of 60 days if the charge-sheet is not filed. The learned counsel for the respondent no.2 is not in a position to make any positive statement in this regard whether the charge-sheet would be filed in next three days. In such circumstances, we are of the opinion that the petitioner is entitled to be released on bail. The petitioner shall be released on bail in the sum of ₹ 50,000/with one surety in like amount on the condition to report to the office of respondent no.2 on every alternate day or as and when summoned for the purpose of investigation by the said authority. He would also render full assistance and cooperation in the process of investigation - application disposed off.
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