Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases GST GST + HC GST - 2021 (6) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2021 (6) TMI 377 - HC - GST


Issues:
1. Impleading Special Chief Judicial Magistrate as a respondent.
2. Interpretation of directions issued by the High Power Committee (HPC) regarding release of prisoners on parole/interim bail due to COVID-19.
3. Rejection of bail application by the Special Chief Judicial Magistrate, Meerut.
4. Compliance with HPC directions by the judicial authorities.
5. Legality of the order passed by the Special Chief Judicial Magistrate.

Analysis:
1. The petitioner sought the removal of the Special Chief Judicial Magistrate as a respondent due to a mistake, which was not objected by the learned Additional Advocate General. Consequently, the Magistrate was deleted from the array of respondents.

2. The petitioner argued that the HPC, as per the directions issued on 30.4.2021, allowed for the release of prisoners on parole/interim bail for 60 days due to the COVID-19 pandemic. The petitioner contended that the Magistrate's rejection of the bail application was contrary to the HPC's directions, as there was no requirement for pending bail applications or rejection orders from higher courts.

3. The learned Senior Advocate highlighted that the Magistrate's rejection order on 10.5.2021 did not align with the HPC's directions. The petitioner was arrested under specific sections of the CGST Act with a maximum punishment of 5 years, making them eligible for release as per the HPC's guidelines.

4. The Additional Advocate General acknowledged the absence of any conditions in the HPC's directions that would justify the Magistrate's decision. It was conceded that the impugned order should be quashed, and the matter remanded to the Magistrate for a fresh decision in line with the HPC's directives.

5. The Hon'ble Court, after considering the arguments and examining the HPC's directions, found no basis for the Magistrate's decision. Consequently, the order dated 10.5.2021 was quashed, and the Magistrate was instructed to reconsider the petitioner's application and issue a reasoned order within a week in strict compliance with the HPC's letter dated 30.4.2021.

 

 

 

 

Quick Updates:Latest Updates