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TMI Blog2020 (11) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provisions of GST Act With GSTIN 07AHIPA2128G1ZU. It submitted that the accused has deep root in the society and having a family and accused is also suffering from serious affliction or seizures and Epilepsy. It is submitted that on 11-06-2020 the Superintendent (Anti Evasion), Officer of Commissioner of Central Tax, GST Delhi North issued notice seeking a payment of Rs. 2,60,44,887/- from the assesse on account inadmissible input tax credit. On 11.09.2020, the officers of the officer of Commissioner of Central Tax, GST Delhi North visited the business premises of the accused at Chawari Bazar and conducted a search and no notice or communication containing any authorization or reasons to believe issued in favour of the officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as served for compliance for 18.11.2020. The accused attended the office and despite cooperation was arrested. It is submitted that applicant is filling his returns under GST Act and duly discharging his duty under GST Act done by GST Department. The bail is sought on the ground that arrest of the accused was arbitrary and illegal as there is no adjudication of any tax livability outstanding or contravening of GST Act. Also it is submitted that the arrest was in complete disregard of the decision in UOI Vs. Make My Trip 2019 104 Taxman.com 245. Reply filed on behalf of the department it is submitted on behalf of department that accused has committed an offence under section 132(C) of CGST Act, 2017 r/w section 132 (5) of CGST Act, 2017 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are filed : 1. UOI Vs. Make My Trip 2019 104 Taxman.com 245 2. Make My Trip Vs. UOI, 2016 73 Taxman.com 31 Delhi 3. Avinash Aradhya Vs. Commissioner of Central Tax Bangluru, 2019 Taxman.com 50 Karnataka. 4. H P Laxmana Vs. State 2020 117 Taxman.com 280 5. Jaya Chandra Alloys Vs. Supt, GST and Central Excise, 6. Rakesh Kumar Chaubey Vs. UOl 2019 110 Taxman.com 100 7. Dhruv Krishan Maggu Vs. UOI WP (C) 5454/2020 On behalf of the Department judgment, the following judgments are relied upon- 1. Ram Narain Popli Vs. CBI (AIR 2003 SCC 3257) 2. SFIO Vs. Nitin Johri & Another, Crl Appeal No, 1381/2019 dated 12.09.2019. Arguments heard. Record perused- The grant of bail requires striking a delicate balance betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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