TMI Blog2022 (1) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... BLAPL No.1064 of 2021 - - - Dated:- 14-12-2021 - Justice S.K. Sahoo For the Petitioner : Mr. R.S. Samal, Advocate For the Opp. Party : Mr. Sunil Mishra, Additional Standing Counsel (CT GST) ORDER This matter is taken up through Hybrid Arrangement (Video Conferencing/Physical Mode). Heard Mr. R.S. Samal, learned counsel for the petitioner and Mr. Sunil Mishra, learned Addl. Standing Counsel for CT GST. Pursuant to the order dated 07.12.2021, Mr. Manmath Kumar Pradhan, Deputy Commissioner of State Tax, CT GST Enforcement Unit, Bhubaneswar is present. He placed different provisions of the Odisha Goods and Service Tax Act, 2017 (hereafter 2017 Act ) like sections 67, 69, 132 and 134. There is no dispute that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) , it has been held as follows: 54. In complaint cases, at the first instance, the Court should direct serving of the summons along with the copy of the complaint. If the accused seem to be avoiding the summons, the Court, in the second instance should issue bailable- warrant. In the third instance, when the Court is fully satisfied that the accused is avoiding the Court proceeding intentionally, the process of issuance of the non-bailable warrant should be resorted to. Personal liberty is paramount, therefore, we caution Courts at the first and second instance to refrain from issuing nonbailable warrants. It prima facie appears that the ratio laid down in the aforesaid case has not been followed while arresting the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... louts any of the terms and conditions of the interim bail order, the same shall be brought to the notice of the Court below for taking necessary action for cancelling the bail bonds in accordance with law and taking him to custody. List this matter on 5th January 2022. The matter will be taken up at 2.00 p.m. The Deputy Commissioner of State Tax, CT GST, Enforcement Unit, Bhubaneswar shall remain present on the next date. The entire order sheet of the Court below shall be obtained in the meantime and for such purpose the file be placed before the learned Registrar (Judicial) of this Court, who shall send a copy of this order to the Court concerned immediately through email and the entire order-sheet of the Court concerned shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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