9911796707
TMI Blog2025 (3) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and learned counsels for Union of India (DRI). 2. The petitioner has prayed for regular bail in a case registered for the offence punishable under section 132(1) of the Central Goods and Service Tax Act (CGST), 2017 under Clause(a) or Clause (b) or Clause(c) or Clause (d) of the said section 132(5). 3. The case of the prosecution is that Senior Intelligence Officer of Directorate General of GST Intelligence Zonal Unit, Patna made complaint before the Special Judge Economic Offence, Patna on 23.08.2024 alleging therein that iron scrap and miscellaneous scrap have been transported by way of vehicle using fake Invoices, e-way bill from Bihar to Punjab. It is further alleged that various fake suppliers firms were created for ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner during interrogation. A statement has been made in para-3 of this petition that the petitioner has got no criminal antecedent. Moreover, the petitioner is languishing in judicial custody since 23.08.2024. 5. After reading of Section 69 of CGST Act, 2017 there must be reason to believe that a person has committed an offence and from perusal of Section 132 of the Act, it is clear that there must be reason to believe of tax evasion or condition as specified in section 132 for arresting of such person under the Act. Learned senior counsel for the petitioner further submits that the monetary limit which is specified in section 132 regarding period of conviction as per the amount of tax evasion but in arrest memo of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the justification for exercise of it. If arrest is made routine, it can cause incalculable harm to the reputation and selfesteem of a person. If the Investigating Officer has no reason to believe that the accused will abscond or disobey summons and has, in fact, throughout cooperated with the investigation we fail to appreciate why there should be a compulsion on the officer to arrest the accused." 6. As against this, learned counsel for the Union of India has submitted that the petitioner has caused loss of revenue to the tune of Rupees thirty three crore and odd. 7. On perusal of Section 132 of CGST Act, it is clear that the punishment for the alleged offence is up to five years. Section 132(1) (l) (i) of CGST Act reads as under: "( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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