9911796707
TMI Blog2021 (9) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... of the G.S.T Act, 2017 on 12.02.2021 and enquiry was conducted and after that at 18:10. hours on the same day he was arrested by issuing a arrest memo and he was remanded to Judicial custody on 13.02.2021. Now, the investigation is pending. There is no violation of law or civil procedure code and further regarding the authorization of arrest and enquiry is concerned, the learned special public prosecutor would submit that the copy of the authorization letter is submitted and the respondent police have also followed the mandatory procedures. Therefore, the contention raised by the learned counsel for the petitioner is not accepted and the learned counsel himself admitted that the case has been registered only based on the confession stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as one of the accused in the said case. As per Section 70 of the GST Act as enquiry was conducted as contemplated in the same manner in respect of the cases before Civil Court, under the provisions of code of Civil procedure and the respondent has also no jurisdiction to arrest the petitioner, unless got the authorization they cannot prosecute the case. Further he would submit that he is only a school drop out and he does not know anything about the G.S.T and he does not involve in any offences and he was falsely arrested and detained on 13.12.2021 at 18:20 hours by the respondent by way of memorandum of arrest dated 13.02.2020 is illegal and does not have the requisite sanction or authority of law, nor in accordance with the procedure e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after considering the entire facts of the case dismissed both the petitions vide common order dated 12.03.2021 in C.M.P.Nos 3677 and 3678 of 2021. 6. The respondent police also after following due process of law as per Section 70 of the G.S.T Act, 2017 had issued summons to the petitioner and after enquiry and after getting statements from the witnesses arrested the accused. These materials reveals that the petitioner has involved in the offence and the arrest memo was issued by authorised officer and the due process of law has been duly complied with and there is no violation of mandatory procedures. In this case the petitioner in order to escape from the clutches of law he is pleading innocence. Hence he prays to dismiss this bail app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the case has been registered only based on the confession statement. Therefore, when he admits that the summons were issued and enquiry was conducted there is incriminating materials to register the case and the admissibility and validity of the statement and whether the petitioner has involved in the case or not will be decided only after the investigation. The respondent should submit the final report before the Concerned Magistrate or file a complaint otherwise police report and at the bail stage it cannot be decided and the bail Court has to see whether there is any prima facie material against him or not and there is any specific over tact against the petitioner. 10. Therefore under those circumstances this Court is not inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
