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TMI Blog2019 (6) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... charge-sheet is not filed. The learned counsel for the respondent no.2 is not in a position to make any positive statement in this regard whether the charge-sheet would be filed in next three days. In such circumstances, we are of the opinion that the petitioner is entitled to be released on bail. The petitioner shall be released on bail in the sum of ₹ 50,000/with one surety in like amount on the condition to report to the office of respondent no.2 on every alternate day or as and when summoned for the purpose of investigation by the said authority. He would also render full assistance and cooperation in the process of investigation - application disposed off. - WRIT PETITION NO. 1516 of 2019 - - - Dated:- 18-4-2019 - SHRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax. (c) avails input tax credit using such invoice or bill referred to in clause (b). Section 132 of the Central Goods and Services Tax Act, 2017 is a provision analogous to Section 91 of the Service Tax Act. 4 As stated above, Section 74 of the Central Goods and Service Tax Act, is in para materia with Section 73A of the Services Tax Act, which inter alia deals with determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts. Section 74 sets out the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out following the procedure under Section 73A(3) and (4) of the FA, that a person has collected service tax and retained such amount without depositing it to the credit of the Central Government. This decision of the Delhi High Court is confirmed by the Hon'ble Apex Court in Civil Appeal No.8080 of 2018. Even the Division Bench of this Court in Civil Writ Petition No.1088 of 2018 in Cleartrip Private Ltd, Mumbai Ors Vs. The Union of India has taken a similar view and made the following observations in paragraph no.16. 16 We are clear in our minds and from the scheme of the Act and the Law as a whole that coercive measures, including effecting any arrest, would arise only when investigation has been completed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a competent Criminal Court. Secondly, there is no question of any recovery of tax by coercive means, unless the investigation results into issuance of a show cause notice, an opportunity to the petitioner to resist the demand, a adjudication thereof by a reasoned order and protective remedies such as appeals. We do not think that any recovery by coercive measures is straightway permissible and particularly in the given facts and circumstances of the case. 6. The argument of learned counsel for the petitioner will have to be considered in light of the proposition stated herein above. In our prima facie opinion, arguable case is made out and therefore, we grant Rule. 7. By way of interim relief, petition seeks petitioner&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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