TMI Blog2023 (3) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... US COMMISSIONER OF POLICE, NAGPUR AND ORS. [ 1995 (8) TMI 342 - BOMBAY HIGH COURT] , the Division Bench of this court (Nagpur Bench) has expounded procedure with reference to the Rules and the law as to in which circumstances criminal writ petition and which circumstances civil writ petition is to be filed and placed before the court as per the allocation of work. On a query was put to learned counsel for the Petitioners as to whether the Petitioners intends to prosecute the challenge to the provisions of the CGST Act, the learned counsel for the Petitioners states that instructions have been taken that the Petitioners would not press these challenges, and the interim order be continued for some time. The learned counsel for the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 69 of the Central Goods and Services Tax Act, 2017 can be only exercised upon determination of liability and a failure on part of the assessee to pay make payments towards such liability; c. This Hon ble Court be pleased to issue a writ of mandamus or any other writ/direction in the nature of mandamus restraining Respondents from filing any criminal complaint against the Petitioner and taking any coercive actions against the Petitioner. 2. The first two prayers are regarding challenge to the constitutional validity of the Act regarding liability arising from the provisions of Central Goods and Services Tax Act ( CGST Act for short). In these petitions a writ of mandamus is sought to restrain the Respondents from filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Police, Nagpur AIR 1996 BOM 180 , the Division Bench of this court (Nagpur Bench) has expounded procedure with reference to the Rules and the law as to in which circumstances criminal writ petition and which circumstances civil writ petition is to be filed and placed before the court as per the allocation of work. The Division Bench made following observations: .. if the writ petition/application under Articles 226 and/or 227 of the Constitution arises out or relates to a proceeding in which, if carried to its conclusion ultimately it may result in sentence of death or by way of imprisonment, fine or forfeiture of the property then such writ petition/application under Article 226 of the Constitution of India and / or under Article 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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