9911796707
TMI Blog2023 (2) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings be quashed. The Petitioner then seeks a declaration that the payment of tax by way of reversal of Input Tax Credit is coerced by the Respondents from the Petitioner and it should be refunded. 3. On the basis of intelligence gathered by CGST authorities, it was alleged that the 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition/application under Article 226 of the Constitution of India and / or under Article 227 of the Constitution, should be treated as a "criminal writ petition" and styled as such. For hearing and decision of such petition, it should be listed before the Division 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, sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticles 226 and 227 of the Constitution of India arising therefrom would not be criminal proceeding. 22. We would, therefore, direct the Registrar (Appellate Side), the High Court of Judicature at Bombay to take steps in implementing the following directions 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. It is argued by the learned Counsel for the Respondents that when the Directors of the Petitioner were produced before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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