TMI Blog2020 (6) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ill further orders. - CWP No. 8268 of 2020 (O&M) - - - Dated:- 18-6-2020 - Hon ble Jaswant Singh And Hon ble Sant Parkash, JJ. For the Petitioner : Mr. Jagmohan Bansal, Advocate. Hearing conducted through Video Conferencing. Petitioner is one of the partner of M/s RST Batteries Khasra No.66/25, Gali No.1, Nera Abhinandan Vatika, Mundka Delhi and Director of M/s RST Batteries (P) Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... COVID-19, learned Magistrate has ordered the release of Petitioner on interim bail for 45 days with direction to surrender on 090.05.2020, which has further been extended 11.07.2020. Challenge, inter alia, is laid to the vires of Section 69 and 132 of Central Goods and Service Tax Act, 2017 (for short CGST Act, 2017 ). It is inter alia submitted that as per the Scheme of the Constitution o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither covered under ancillary nor incidental matters. The provision for arrest or sentence for an offence against the law may be inserted in any enactment , if permitted by the Constitution. The contention is sought to be fortified with the cited entries of Schedule VII and different Articles of the Constitution i.e. (i) Entry 93 of Union List and 64 of State List specifically empowers Legislat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, which are declared offences under this part-III (fundamental rights). (iv) clause (b) of Article 369 empowers Parliament to make law with respect to offences against laws with respect to any of the matters mentioned in clause-(a). It is thus vehemently contended that the criminal trial for the offences under Section 132 of the CGST Act, 2017 as also the arrest under Section 69 are without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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