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TMI Blog2020 (12) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... remained in custody for about 02 months and was granted interim bail vide order dated 23.01.2020 passed in CRM-M-2140-2020. Learned senior counsel has referred to the complaint (Annexure P-5), in which the petitioner was granted interim bail, to argue that the period relating to evasion/fraud, as alleged by the respondent authorities, was relating to September, 2017 to 2019. Learned senior counsel has further referred to para No.7 of the complaint, wherein, with regard to the investigation conducted so far, it is submitted that the petitioner being proprietor of M/s D.K. Enterprises and supplier of SS& Co. (M/s Jai Guru Traders), M/s Super Sales, M/s Jai International, M/s United India etc., has availed certain illegal benefits causing loss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amendment, Article 246-A was inserted w.e.f. 16.09.2016, whereby the Union and the State Legislatures were empowered to levy tax on Goods and Services (GST). Prior thereto, the power to levy different taxes like Central Excise, Service Excise Duty, Service Tax, VAT etc., was enumerated in the different entries of Schedule VII read with Article 246. It is contended that the power to levy tax includes the power to make law with respect to ancillary and incidental matters, however, the power of arrest and prescription of sentence are neither covered under ancillary nor incidental matters. The provision for arrest or sentence for an offence against the law may be inserted in any enactment, if permitted by the Constitution. The contention is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised and demonstrated by Mr. Jagmohan Bansal, Advocate for the Petitioner. Notice of motion for 30.07.2020. Mr. Pankaj Gupta, Additional Advocate General, Punjab accepts notices on behalf of all the three respondents. Trial Court is directed to adjourn the case beyond the date fixed by this Court." Learned senior counsel has also argued that the petitioner has filed a Writ Petition (Crl.) No.87 of 2020 before the Hon'ble Supreme Court, in which the prayer was made to quash the proceedings in pursuance to the summons dated 18.02.2020 qua the petitioner and to allow the presence of petitioner Advocate at a visible but not audible distance during the course of interrogation. It is further argued that later on, the said petition was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017 (for short, the 'Act'). Counsel for the petitioner submits that in view of the summons (Annexure P-1) issued to the petitioner under Section 70 of the Act, he is apprehending arrest. It is contended that under Section 69, the Commissioner has the power to order arrest where he has reasons to believe that such a person has committed the offence specified under Section 132 (a) to (d). The said offences are punishable under Subsection (l) (i) to (iv) of Section (1) and (2) of Section 132 the Act. It is, accordingly, submitted that in view of the provisions of Section 132, if the input tax credit of over Rs. 5 crores has wrongly been availed or utilized, the offence would become cognizable and non-bailable under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of Section 69 of the Act and proposes to detain him. It is made clear that the said order is purely interim in nature and subject to petitioner joining the investigation and putting in appearance before the concerned authorities on 02.09.2020 at 10 AM. Reply be filed by the respondent, in the meantime." Learned senior counsel for the petitioner has also submitted that the said petition is now listed for 11.01.2021. Separate reply of Deputy Director, DGGI, GZU has been filed in the Court today. Learned Additional Solicitor General has, however, argued that the petitioner is a habitual offender and is involved in number of similar cases of evasion of GST, which according to the department, is more than Rs. 87.00 crores. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, who directly or through other suppliers, sent the goods to exporters. The Govt. gets revenue as soon as ITC Ltd. i.e. manufacturer of cigarettes paid tax on supply of the cigarettes. It is also submitted that since the petitioner has not claimed any refund and the refund claimed by the exporters stands rejected by the department, the petitioner, while joining the investigation, can explain the entire things to the department. After hearing counsel for the parties, the petitioner is directed to appear before the competent authority on 21.12.2020 at 10.00 a.m. or any other date or time as fixed by the competent authority. List again on 27.01.2021. To be listed along with CRM-M-2140-2020. Till the next date of hearing, arrest of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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