9911796707
TMI Blog2022 (1) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ing/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') lik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and ultimately the prosecution report was filed after obtaining sanction before the learned Magistrate. When a query was made referring to section 202 of Cr.P.C. as to whether any permission is granted by the concerned Magistrate to carry out the investigation or not and how the petitioner named as an accused in the complaint petition was arrested even before filing of the complaint petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable 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 petitioner directly in the complaint case and producing him in Court. Since the learned Addl. Standing Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of the learned Court in seisin over the matter; (ii) He shall appear before the Investigating Officer as and when required and cooperate with the investigation and for such purpose the Investigating Officer shall give a notice to the petitioner either in e-mail or whatsapp, the account details of which shall be provided by the petitioner to the Court at the time of release on bail; (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of this order to the Court concerned immediately through email and the entire order-sheet of the Court concerned shall be furnished through e-mail so as to reach this Court on or before 3rd January 2022. The written note of submission filed by the learned counsel for the petitioner is taken on record. Issue urgent certified copy be granted on proper application in course of the day. Let a fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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