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2021 (9) TMI 819

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..... objection, but challenging the impugned order passed by the court below only for granting of bail by allowing the petition under Section 438 of Cr.P.C., by imposing certain conditions and the court below has been exercising discretionary power. In this petition, it does not call for intervention for setting aside the impugned order passed by the court below and even does not arise for issuance .....

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..... Central Tax, Bangalore South Commissionerate, under Section 438 of Cr.P.C., for seeking relief of bail on the ground of apprehension of arrest by the respondent -Central Tax Authority for the alleged offences under Section 70 of the Central Goods and Services Tax Act, 2017 r/w Section 14 of the Central Excise Act, 1994 and Section 83 of the Finance Act, 1994. 2. Subsequent to filing of the afor .....

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..... in the event of arrest by the Authority, the petitioner shall be released on bail by complying the stipulated conditions as indicated in the order itself. There is no violation of any condition or even disobedience of the order. Unless there is any violation of conditions, it cannot arise for exercising power under Section 482 of Cr.P.C., for intervention in the impugned order passed by the court .....

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..... 6. Therefore, in this petition, it does not call for intervention for setting aside the impugned order passed by the court below and even does not arise for issuance of notice against the respondent-Syed Sardar Pasha who is arrayed as petitioner in Crl.Misc.No.5875/2019 filed under Section 438 of Cr.P.C. However, liberty is always reserved to the petitioner- Superintendent of Central Tax, Banga .....

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