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TMI Blog2019 (8) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... n apprehended evasion of tax by the assessee. The emphasis has been laid on the safeguards as enshrined under the Constitution of India and in particular Article 22 which pertains to arrest and Article 21 which mandates that no person shall be deprived of his life and liberty for the authority of law. Let Notice be issued to the respondents returnable on 18th September, 2019. - R/SPECIAL CIVIL APPLICATION NO. 13679 of 2019 - - - Dated:- 7-8-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR CHETAN K PANDYA(1973) For The Respondent (s) : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99) ORAL ORDER ( PER : HONOURABLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il, 2019 . 3. We take notice of the fact that the Delhi High Court decision referred to above has been affirmed by the Supreme Court. The ratio as laid in the Delhi High Court decision is as under : ( i) The scheme of the provisions of the Finance Act 1994 (FA), do not permit the DGCEI or for that matter the Service Tax Department (ST Department) to bypass the procedure as set out in Section 73A (3) and (4) of the FA before going ahead with the arrest of a person under Sections 90 and 91 of the FA. The power of arrest is to be used with great circumspection and not casually. It is not to be straightway presumed by the DGCEI, without following the procedure under Section 73A (3) and (4) of the FA, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the two decisions referred to above, emphasis has been laid on the safeguards as enshrined under the Constitution of India and in particular Article 22 which pertains to arrest and Article 21 which mandates that no person shall be deprived of his life and liberty for the authority of law. The two High Courts have extensively relied upon the decision of the Supreme Court in the case of D.K. Basu vs. State of West Bengal reported in 1997 (1) SCC 416. 4. Let Notice be issued to the respondents returnable on 18th September, 2019 . 4.1 In the meantime, no coercive steps of arrest shall be taken against the writ applicant. Direct service is permitted. 4.2 On the returnable date, notify this matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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