2021 (11) TMI 1102

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..... ranted in the facts of the present case. The issue of constitutionality of sections 69 and 132 of the CGST Act is now pending before the Apex Court. Leaving the remedies of Petitioner No.2 to seek reliefs before the appropriate forum open, the prayer for grant of ad-interim relief is rejected. List the Petition on 8th December, 2021.
A.A. SAYED & S.G. DIGE, JJ Mr. Abhishek A. Rastogi a/w. Mr. Mahir Chablani for Petitioners Mr. Anil C. Singh, Additional Solicitor General a/w. Mr. J.B. Mishra a/w. Mr. Aditya Thakkor for the Respondents P.C.: 1. The Petitioners by way of the present Petition have sought the following reliefs: "(a) read down, expand or elaborate the scope and ambit of Section 132 read with Section 69 of the Central Goo .....

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..... he Petitioners submitted that the process of levy and collection of tax are civil in nature and the power to make laws under Article 246-A must be read as a power to make laws which are civil in nature and the unfettered discretion with GST officers to arrest without prior notice of default of tax to the assessee or without determination of tax evaded, violates the Petitioners' rights under Article 14 and 21 of the Constitution. The learned Counsel for the Petitioners urged that the Court may by way of ad-interim relief direct the Respondents not to arrest Petitioner No.2. 3. Learned ASG, on the other hand, submitted that Petitioner No.2 has been issued 8 summons but has sought to challenge only the last summons dated 6th November, 2021 t .....

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..... rt in Bail Application No. 2697 of 2021 and connected Bail Applications of the two partners and CA of M/s. SRK Ventures, wherein the aforesaid facts have been mentioned. 4. Having heard the learned Counsel for the Petitioners and the learned ASG, we are not inclined to grant any ad-interim relief not to arrest the Petitioner No.2. In the facts and circumstances of the case, we are of the prima facie view that the Petitioner No.2 is not co-operating in the investigation and was required to be issued summons eight times. Even otherwise, assuming such blanket direction can be issued, it ought to be issued in rarest of rare cases and is not at all warranted in the facts of the present case. We are told that the issue of constitutionality of se .....

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