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TMI Blog2020 (6) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. Petitioner No.1 is a limited Company and Mr. Manoj Garg-Petitioner No.2 is its Director and are engaged in the Manufacturing of Railway Signaling Cables,Electric Cables,Power Cables etc. and trading of cooper rods/wire as well aluminum rods/wires. During investigation for the violation of Section 132 of the CGST Act, 2017 against M/s MICA Industries, the alleged role of the petitioners for is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax Act, 2017 (for short "CGST Act, 2017"). It is inter alia submitted that as per the Scheme of the Constitution of India, there are two sources from which power to legislate flows i.e.:- (i) Schedule VII read with Article 246; (ii) a specific Article for example Article 35, Article 323B, Article 369 It is further submitted that vide 101st Constitutional Amendment, Article 246-A was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les of the Constitution i.e. (i) Entry 93 of Union List and 64 of State List specifically empowers Legislature to make law for offences against laws with respect to any of the matters in the Union/State List. Thus Union and State Legislature while introducing any enactment in exercise of powers conferred by the entries of Union/State Lists in Schedule VII gets the power to insert provisions for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the offences under Section 132 of the CGST Act, 2017 as also the arrest under Section 69 are without jurisdiction, having no backing of the constitutional provisions. Learned Counsel in the alternative has contended that no procedure leaving aside just, fair and right as required by Article 21 of the Constitution of India has been prescribed for arrest and prosecution. Selection of stage of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaisinghani Vs. UOI 1967(2) SCR 703, Maneka Gandhi Vs. UOI 1978(1) SCC 248 and Shayara Bano Vs. UOI 2017(9) SCC 1. We find considerable force in the submissions raised and demonstrated by Mr. Jagmohan Bansal, Advocate for the Petitioner. Notice of motion for 30.07.2020. Mr. Satya Pal Jain, Additional Solicitor General of India assisted by Mr. Dheeraj Jain, Advocate accepts notice on behalf of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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