TMI Blog2021 (6) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act 2017 which is a non-cognizable offence - HELD THAT:- The fact remains that the petitioner was arrested and was in custody for about six days. The petitioner has also remitted a sum of ₹ 2,67,39,619/- towards tax dues which aspect was taken note of for granting bail. The petitioner was also directed to stay within the Corporation limits of Madurai and appear before the first respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner and the learned Standing counsel appearing for respondents 1 and 2. 2. The petitioner herein was arrested on 17.02.2021 for the offences under Section 132(1)(a) of the Central Goods and Services Tax Act, 2017 and Sections 9 and 9A of the Central Excise Act, 1944. The arrest memo was put to challenge in the writ petition. The core argument of the petitioner's counsel was that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the investigation by the respondents does not appear to be over. As and when the respondents decide to prosecute, the petitioner may be given liberty to question the same in the manner known to law. 5. Since I am of the view that re-arrest of the petitioner is not going to serve any purpose, interim bail earlier granted to the petitioner is made absolute. The condition imposed by this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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