TMI Blog2023 (1) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions of Section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Considering that the matter is still under preliminary investigation and as the opinion has not been formed yet by the authorised officer whether to arrest the applicants or not, interest of justice would be subserved if a direction is issued to the applicants to cooperate - In case, if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely in breach of the provisions of Section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act , for short). This is an offence in terms of sub-section 5 of Section 132 of the CGST Act. This is a cognizable offence punishable with imprisonment of 5 years and with fine. 3. Learned counsel for the applicants submitted that they have all the receipts to demo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s still under preliminary investigation and as the opinion has not been formed yet by the authorised officer whether to arrest the applicants or not, interest of justice would be subserved if a direction is issued to the applicants to cooperate. 7. In case, if the Investigating Officer wants to effect the arrest if he feels that arrest is imperative in the wake of the reasons recorded by him, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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