TMI Blog2021 (3) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... scal 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. - CWP-1393-2021 - - - Dated:- 12-3-2021 - RAJAN GUPTA, JUDGE AND KAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise dealt with according to provisions of Cr.P.C. subject to any provision contrary in the CGST Act. The learned counsel appearing for the respondents, on the other hand submits that the order passed in M/s Stalwart Alloy s case (supra) is of no help to the petitioner. Learned counsel further contended that in W.P. (Crl.) No.184-2020 titled Adtiya Gupta vs. Union of India and Others, the Hon ble Apex Court vide order dated 21.7.2020 gave directions that in the meantime, no coercive action be taken against the petitioner in connection with the subject matter. However, vide subsequent order dated 31.8.2020, the order preventing any coercive steps was recalled, as redundant with liberty to the petitioner to apply for bail before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed, on 27.5.2019. It is also relevant to point out that the Hon ble Supreme Court in Union of India vs. Sapna Jain passed order dated 29.5.2019 while dismissing the SLP, the operative part of which reads as follows:- 3. As different High Courts of the country have taken divergent views in the matter, we are of the view that the position in law should be clarified by this Court. Hence, the notice. 4. As the accused-Respondents have been granted the privilege of pre-arrest bail by the High Court by the impugned orders, at this stage, we are not inclined to interfere with the same. However, we make it clear that the High Courts while entertaining such request in future, will keep in mind that this Court in P.V. Ramana Red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dismissed. It will not be out of place to refer here to an order passed by the Delhi High Court in Writ Petition (C)5454-2020 titled as Dhruv Krishan Maggu vs. Union of India Ors. dated 8.1.2021, in which a similar prayer made by the petitioner seeking interim protection was rejected. Operative part of the order reads as under:- 55. This Court is of the view that the allegation that a tax collection mechanism has been converted into a disbursement mechanism most certainly requires investigation. Accordingly, this Court is not inclined to interfere with the investigation at this stage and that too in writ proceedings. At the same time, innocent persons cannot be arrested or harassed. This Court has no doubt that the trial cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery 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. (See State Represented through the C.B.I. vs. Anil Sharma, 1997(7) SCC 187). Though these observations were made in a petition in context of Section 438 Cr.P.C., they are relevant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
