Home Case Index All Cases GST GST + HC GST - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 594 - HC - GSTValidity of summons issued under CGST Act, 2017 - cognizable offences - basic contention of the petitioners is that the respondent authority cannot commence investigation without following procedure u/s 154 or 155 of the Code of Criminal Procedure - relief from arrest - HELD THAT:- The respondent authorities are investigating the cognizable offence under the CGST Act. The Hon’ble Apex Court in case of SAPNA JAIN & ORS VERSUS UNION OF INDIA & ORS. [2019 (5) TMI 1610 - BOMBAY HIGH COURT], it was an appeal carried to the Apex Court from the judgment and order passed by this Court on 11th April 2017, though has refused to entertain the Special Leave Petition and showed its disinclination to interfere, it had observed that the High Courts while entertaining the request of prearrest bail will keep in mind that the Apex Court by order UNION OF INDIA VERSUS SAPNA JAIN AND ORS. [2019 (6) TMI 58 - SC ORDER] had dismissed the SLP filed against the judgment and order of Telangana High Court in [2019 (4) TMI 1320 - TELANGANA AND ANDHRA PRADESH HIGH COURT] a similar matter where the High Court of Telangana has taken a view contrary to the view of the Apex High Court - Since the said order is passed by the Apex Court on 29th May 2019, we are not inclined to grant any protection to the petitioner from his arrest since we are bound by the order passed by the Apex Court. Petition dismissed.
|