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TMI Blog2023 (12) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Director General, DGGI, AZU, Ahmedabad. 3. Learned senior advocate Mr. Nirupam D. Nanavati with learned advocate Mr. Chetan Pandya appearing for the applicant submits that the present applicant has been illegally arrested in the alleged offence by the Investigating Agency under the provisions of Section 69 of the Central Goods and Services Tax Act, 2017. It is submitted that as per the said provision, the Commissioner has to have a reason to believe that the persons have committed offence specifying under Clause A, B, C and D of Sub-Section 132 of the said Act. 3.1 In the present case, the arrest memo does not indicate that the Commissioner had mentioned such reason to believe that the applicant had committed such offence enumerated h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same, those invoices were generated. On the basis of said invoices, input tax credit were availed by the present applicant. 5.1 Learned advocate Mr. Lodha referring to the affidavit-in-reply filed by Mr. Dharamvirsinh Jadeja, opposing the present application, submits that the investigation is still in progress. He, therefore, submits to dismiss the present application. 6. Heard learned advocates for the respective parties and perused the documents on record. 7. Having perused the record, it appears that the present applicant has been arrested in connection of the offence punishable under Section 132(1)(c) of the Central Goods and Services Act, 2017 for which punishment is five years of imprisonment. The applicant is arrested on 13.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and to the Trial Court at the time of executing the bond and shall not change residence without prior permission of the trial Court. (d) shall provide contact numbers as well as the contact numbers of the sureties before the Trial Court. In case of change in such numbers inform in writing immediately to the trial Court. (e) shall file an affidavit stating immovable properties whether self acquired or ancestral with description, location and present value of such properties before the Trial Court, if any. (f) shall not leave India without prior permission of the Trial Court (g) surrender passport, if any, to the Trial Court within a week. If accused does not possess passport, shall file an Affidavit to that effect. 9. The authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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