TaxTMI 
TaxTMI 
2023 (7) TMI 814
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....ed in the writ petition or in such manner as this Court may deem fit. The petitioner has also prayed for summoning of records and for setting aside his illegal arrest made purportedly under the impugned Section 69 of the Act, 2017. It has also been prayed that the arrest of the petitioner dated 27.6.2023 in DGGI MeZU Case No.887 of 2023 be declared illegal. 3. The interim relief prayed for is that the petitioner be released on interim/ad-interim bail in DGGI MeZU Case No.887 of 2023 pending before the Court of Special Chief Judicial Magistrate, Meerut on such terms and conditions as this Court deems fit and proper pending final disposal of the writ petition. 4. The brief facts of the case necessary for consideration of the application for interim relief are that on 26.6.2023 at 6:30 am, the officers of DGGI came to the petitioner's residence at Greater Kailash, New Delhi and after interrogation and conclusion of search, the petitioner was taken from his residence to the office at Rajendra Nagar, New Delhi and thereafter, to the office of his Chartered Accountants. Further, according to the petitioner, after the search/enquiry, he was taken to the DGGI Office in Kaushambi, Gha....
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....t Section 41 (1) of Cr PC has to be complied with in every arrest under the Act, 2017. The Court has also granted bail to the petitioner therein by imposing certain conditions, including the condition of depositing some amount. The order passed by the Bombay High Court reads as under: "41. In the light of the above discussions and having reached the conclusion as above, we direct that the petitioner Mr. Daulat Samirmal Mehta shall be enlarged on bail subject to the following conditions: 1) petitioner shall be released on bail on furnishing cash surety of Rs. 5,00,000.00 before the Additional Chief Metropolitan Magistrate, 8th Court, Esplanade, Mumbai and within two weeks of his release, to furnish two solvent sureties of the like amount before the said authority; 2) petitioner shall co-operate in the investigation and shall not make any attempt to interfere with the ongoing investigation; 3) petitioner shall not tamper with any evidence or try to influence or intimidate any witness; 4) petitioner shall also deposit his passport before the Additional Chief Metropolitan Magistrate, 8th Court, Esplanade, Mumbai; 5) within 15 days of his release, petitioner or any of the co....
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....reliance upon the judgment in Arnesh Kumar vs. State of Bihar (supra) and Satendra Kumar Antil vs. CBI (supra), it has been submitted that the offence which has been registered is under clause (b), clause (c), clause (d) and clause (l) of sub-section (1) of Section 132 of the Act, 2017. According to the petitioner, even the Department is not sure as to what offence is to be registered. The petitioner has also made an attempt to satisfy this Court on the ground that he was taken into custody on 26.6.2023, but his arrest has been shown on 27.6.2023 and was produced before the Magistrate on 28.6.2023. 11. The word 'may' used in Section 69 (1) of the Act, 2017 for issuing order authorizing any officer to arrest a person, who has committed any specified offence, clearly shows the discretion which has to be exercised, if there is 'necessity to arrest'. No such satisfaction regarding 'necessity to arrest', required under Section 41 (1) of Cr PC, appears to have been shown in the arrest memo. Further, there is no mention of any past conduct of the petitioner, showing that, in any manner, he has not cooperated in the investigation or has created any obstruction in t....
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....cilitating the release. 100.9. While insisting upon sureties the mandate of Section 440 of the Code has to be kept in mind. 100.10. An exercise will have to be done in a similar manner to comply with the mandate of Section 436A of the Code both at the district judiciary level and the High Court as earlier directed by this Court in Bhim Singh vs. Union of India, (2015) 13 SCC 605, followed by appropriate orders. 100.11. Bail applications ought to be disposed of within a period of two weeks except if the provisions mandate otherwise, with the exception being an intervening application. Applications for anticipatory bail are expected to be disposed of within a period of six weeks with the exception of any intervening application." 13. The Bombay High Court has categorically held that the 'necessity to arrest' and compliance of Section 41 (1) of Cr PC must be complied with in each and every case of arrest. Further, the order passed by the Court in writ jurisdiction in the case of Daulat Samirmal Mehta vs Union of India has been approved by the Apex Court, with some modifications. 14. Opposing the prayer for interim relief, learned counsel for the respondents submits tha....
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....Apex Court in Satendra Kumar Antil (supra) is per in curium. The Department has completely misunderstood the parameters laid down by the Apex Court in Satendra Kumar Antil and Arnesh Kumar (supra). The law laid by the Apex Court in Satendra Kumar Antil (supra) and Arnesh Kumar (supra) very specifically state about the investigation and arrest of a person. Further, this law has been duly followed by all the courts. 18. In view of above, we are satisfied that the petitioner has made out a case for proper construction of Section 69 of the Act, 2017 and the issues concerning violation of statutory and constitutional procedural safeguards in the matter of arrest, do merit consideration and in the meantime, a case for bail is also made out. 19. Accordingly, the prayer for interim relief is allowed and it is directed that petitioner, Ashish Kakkar, be released on bail in DGGI MeZU Case No.887/2023 pending before the Court of Special Chief Judicial Magistrate, Meerut, on furnishing a personal bond in the sum of Rs. 1.00 crore and two sureties each in the like amount to the satisfaction of the Court concerned, with the following conditions, which are being imposed in the interest of justi....