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2021 (3) TMI 1031 - PUNJAB AND HARYANA HIGH COURTNon-bailable warrants - Apprehension for taking into custody - Recovery of taxes - Constitutional Validity of of Sections 69 and 132 of Central Goods and Services Tax Act 2017 - HELD THAT:- A special enactment has been enacted for recovery of taxes, under enabling provisions contained in Section 4 of the Cr.P.C. This Court is of prima facie view that the Parliament is empowered under Article 246-A of the Constitution to enact special laws with regard to Goods and Services Tax. The legislation enacted, is for levy and collection of taxes on supply of Goods and Services having special provisions for recovery of revenue. It being a fiscal matter, a distinct procedure appears to have been evolved by the Parliament by virtue of a special enactment which is permissible under Section 4 of Cr.P.C. It is well settled that custodial interrogation is qualitatively more elicitation oriented than questioning a suspect who is well ensconded with a favourable order under Section 438 of the code. In such cases effective interrogation of suspected person(s) is of tremendous advantage in disintering many useful informations and also materials which would have been concealed. The prayer for interim protection to the petitioner during the pendency of the investigation, cannot be accepted - petition dismissed.
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