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TMI Blog2021 (10) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... the evidence concerning the remaining almost 100 such entities. Availment of huge amount of tax even without actual supply of any goods is suspected and such suspicion is certainly well founded. Simply because certain cheque books and account books have been seized from the premises of the applicant it cannot be said that no further inquiry is to be made or nothing more is recoverable - Even the submission of the applicant that he was detained for more than 30 hours or was coerced to pay ₹ 15,00,000/or was coerced to sign a cheque for ₹ 2.31 Crores is not sufficient to deny the opportunity to the respondent No. 1 to proceed further with the investigation. The matter involves availment of huge amount of tax input credit. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made with him. Thereafter he was taken to the office of the respondent No. 1 and was detained there for more than 30 hours. He was also manhandled and subjected to cruelty by the officers. His signatures were obtained on statements without explaining their contents to him. He, therefore, retracted from the same. During that detention he was coerced to deposit ₹ 15,00,000/on 4/2/2021 and was also coerced to prepare a post dated cheque for ₹ 2.31 Crores. Later one Mr. Amit Dalal, officer of the respondent No. 1 made a proposal for settling the issues but demanded bribe of ₹ 15,00,000/. He has the recordings of such conversations. He, therefore, lodged a complaint with Central Bureau of Investigation, Anti Corruption Branc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce is quite serious and further interrogation is still to be made. For that arrest of the accused is necessary. Hence it prayed for rejection of the application. 4] Perused record. Heard parties. 5] Learned counsel for the applicant placed reliance on the judgments Jayachandran Alloys (P) Ltd. Versus Superintendent of GST C. EX., Salem [2019 (25) G.S.T.L.321 (Mad.)], Makemytrip (India) Pvt. Ltd. Versus Union of India [2016 (44) S.T.R.481 (Del.)], Cleartrip Private Ltd. Versus Union of India [2016 (42)S.T.R. 948 (Bom.), Prasad Purshottam Mantri Versus Union of India [2019 (29) G.S.T.L. 647 (Bom.)], Sri Rangnathar Industries Pvt. Ltd. UnitI Versus Commissioner of Central Excise Coimbatore (2018-TIOL-2025-CESTAT-MAD), M/s Shri Nandh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be an arrest even before adjudication or assessment, does not appeal to us. Honourable The Apex Court has also dismissed the petition challenging the said judgment. 7] Even our Honourable High Court in case of Ashish Jain Versus Union of India and ors (Writ Petition No. 3804 of 2019) refused to grant any relief to a similarly placed applicant in view of the said decision of Honourable. The Apex Court. The position is thus clear that to take any action suspecting commission of an offence would not require determination of the liability or no show cause notice is required to be issued to the applicant before taking such an action. Consequently, the submission of the applicant in this regard and particularly that the action against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd can be said to be an afterthought or a calculated stand as defence. Even his submission that one Mr. Dalal demanded bribe from him or was arrested at his instance would not lessen the gravity of the offence that he is suspected to have committed. Even recording of statement of officer of respondent No. 1 would offer no help to him. 9] As observed earlier, the matter involves availment of huge amount of tax input credit. Therefore, a thorough investigation is certainly required. Any protection granted to the applicant from arrest would rather, be a sure impediment in such investigation. Such being the position, the submission of the applicant that personal liberty of an individual needs to be given paramount importance need not be give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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