TMI Blog2021 (2) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by this Court in Dhruv Krishan Maggu vs. Union of India Ors. - List the matter before the roster Bench on 18th March, 2021 along with the case of Dhruv Krishan Maggu vs. Union of India Ors. - W.P.(CRL) 2020/2020 - - - Dated:- 19-1-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE ASHA MENON Petitioner Through: Mr. Vijay Aggarwal with Mr. Syed Urfee Haider, Advocates. Respondents Through: Mr. S.V. Raju, ASG with Mr. Ravi Prakash, CGSC, Mr. Vinay Yadav, Mr. Akshay Gadeock, Mr. Amit Gupta, Mr. Sahaj Garg and Mr. R. Venkat Prabhat, Advocates for UOI. J U D G M E N T MANMOHAN, J: (Oral) Crl.M.A.16841/2020 (exemption) Allowed, subject to all just exceptions. Consequently, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pith and substance of the CGST Act is on a topic, upon which the Parliament has power to legislate as the power to arrest and prosecute are ancillary and/or incidental to the power to levy and collect goods and services tax. (iv) Even if it is assumed that power to make offence in relation to evasion of goods and service tax is not to be found under Article 246A, then, the same can be traced to Entry 1 of List III. The term criminal law used in the aforesaid entry is significantly wide and includes all criminal laws except the exclusions. (v) This Court, at the interim stage, cannot ignore the view is taken by the Gujarat High Court with regard to application of Chapter XII Cr.P.C. to the CGST Act. (vi) In view of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by this Court in Dhruv Krishan Maggu vs. Union of India Ors. (supra) is per incuriam as it is contrary to the Division Bench judgment of this Court in Rajbhushan Omprakash Dixit vs. Union of India Anr., 2018 (1) JCC 506. 5. He further submits that subsequent to the Telangana High Court judgment, the High Court of Punjab and Haryana in Akhil Krishan Maggu Anr. vs. Deputy Director, DGGI Ors., C.W.P. No.24195/2019 (OM) has refused to follow the Telangana High Court judgment and passed interim orders. 6. However, this Court finds that another Division Bench of this Court in Vakamulla Chandrashekhar vs. Enforcement Directorate Anr., W.P.(Crl.) 852/2017 dated 08th May, 2017 had taken a diametrically opposite v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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