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TMI Blog2023 (3) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... aring that the power under 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; and (c) This Hon'ble Court be pleased to issue a writ declaring that the arrest of the Petitioner is illegal and enlarge the Petitioner on bail forthwith." 2. Therefore, the first prayer is regarding the declaration of Section 132(1)(b) and (c) of the CGST Act as unconstitutional. The second prayer is regarding declaring when to exercise the power under Section 69 of the CGST Act and the third prayer is regarding declaration that the arrest of the Petitioner is illegal. We note here that the Writ Petition is a Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India & Ors. (Civil Writ Petition (St.) No. 5484 of 2021). These two Petitions came up on board on 2 March 2023 and the following order was passed :- "1. In these petitions, the Petitioners have made the following prayers: "a. This Hon'ble Court be pleased to declare section 132(1)(b) and (c) of the CGST Act unconstitutional and in violation of Articles 14 and 21 of the Constitution of India, 1950; b. This Hon'ble Court be pleased to issue a writ declaring that the power under 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 mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners shall cooperate in the investigation and shall not make any attempt to interfere with the ongoing investigation; (vi) Petitioners shall not tamper with any evidence or try to influence or intimidate any witness; (vii) Petitioners shall deposit their passports before the Judicial Magistrate First Class, Vashi at C.B.D. Belapur." This order has continued since then. 4. In the case of Nagpur Cable Operators Association Vs. Commissioner of 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary action by approaching the criminal court and for that purpose seek extension of the interim order passed in these petitions. This would indicate that the main prayer was for protection from arrest. Therefore, in light of the decision of the Nagpur Cable Operators Association's decision, the petitions ought to have been filed as criminal writ petitions. 6. Be that as it may, since the Petitioners are not pressing the petitions and seeking only the extension of the protective measures, we have to consider this request. The Petitioners have been at liberty for almost two years under the interim order which the Respondents have not challenged. Therefore, in these circumstances, we are inclined to continue the interim order in these pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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