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TMI Blog2023 (2) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... ing refund of the ITC - HELD THAT:- The reversal of the ITC is done by the Petitioner; however, then it is stated that it was on coercion during the criminal investigation. We note that in this petition, the only parties are the Superintendent (Anti Evasion) and the Deputy Commissioner CGST and C-Excise, and they are not joined by name. It is stated that on account of the aggressive posture of authorities, the Petitioner proceeded to reverse the balance ITC and therefore, what is alleged is force and coercion by an individual officer, and in the reply affidavit filed by the Respondents, this fact has been denied, and the case against the Petitioner of creating fraudulent ITC has been refuted. Investigation into the matter is pending. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner has availed total ITC of Rs.7.61 crores in respect of bogus firms, which were non-existent. The Respondents- authorities proceeding on the basis that the offences are cognizable and non-bailable, arrested the Directors of the Petitioner, and they were produced before the Judicial Magistrate, and the Directors of the Petitioner applied for remand. Subsequently, the Directors of the Petitioner were granted bail. 4. Under section 69 of the CGST Act, when the Commissioner has reason to believe that the offences committed under section 132 of the CGST Act, the arrest can be effected and the arrested person can be produced before the Magistrate. In this civil writ petition filed by the Petitioner, the Petitioner is seeking relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision Bench allocated such business by Hon'ble the Chief Justice or if it pertains to the single Judge jurisdiction, before the bench assigned such work. As regards petitions/applications under Article 226 of the Constitution seeking writs or orders in the nature of habeas corpus, rule 1 of Chapter XXVIII of Appellate Side Rules, also provides only allocation of such writ petitions to the Division Bench taking criminal business of the Appellate Side of the High Court. Obviously, since the petitions/applications under Article 226 of the Constitution of India for issuance of writs of habeas corpus arise out of the unlawful detention, in its very nature, such petitions too should be styled as criminal writ petitions. Criminal writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rections immediately:-- (i) Every petition/application under Articles 226 and 227 of the Constitution of India should be styled as 'Civil Writ Petition' or 'Criminal Writ Petition', as the case may be. (ii) Every petition/ application under Articles 226/227 of the Constitution of India presented through the Counsel or where such petition/application is presented in person, should be accompanied by the Certificate of the counsel or petitioner in person, as the case may be, that such petition/application is 'Criminal Writ Petition' or 'Civil Writ Petition'. (iii) The Registry should examine such writ petition filed under Articles 226 and 227 of the Constitution of India styled as Civil Writ P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, and they are not joined by name. It is stated that on account of the aggressive posture of authorities, the Petitioner proceeded to reverse the balance ITC and therefore, what is alleged is force and coercion by an individual officer, and in the reply affidavit filed by the Respondents, this fact has been denied, and the case against the Petitioner of creating fraudulent ITC has been refuted. It is argued by the learned Counsel for the Respondents that when the Directors of the Petitioner were produced before the Magistrate, they made no grievance of any ill-reatment, and they had, in fact, stated that they were not ill-treated, and this theory is an after thought. After that, a rejoinder is filed. 7. Investigation into the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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