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2023 (8) TMI 45

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..... urt has power to issue summon even in a warrant case, but there is no mandate of law that in all circumstance, even in warrant cases, the Court is bound to issue summons. What has been stated in the case of Santender Kumar Antil [ 2022 (8) TMI 152 - SUPREME COURT ] by Hon ble Supreme Court that the Court need to record special reason while issuing warrant in such cases. In the present case, processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been issued, the Court could issue warrant only after receipt of the service report. Had such a warrant been issued in the pre-cognizance stage during the investigation things would have been different, as the petitioners had .....

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..... 1 with the help of petitioner Nos.2 5, had created a web of fake entities with the sole intent to defraud the Government exchequer by availing and utilizing the fake ITC to the tune of Rs. 101,91,14,980/- (Rs. One Hundred One Crore Ninety One Lakhs Fourteen Thousand Nine Hundred and Eighty only) resulting in the loss of Government revenue for this amount. 4. The detailed role of each petitioner has been discussed in Complaint Case No.1853 of 2019 corresponding to GRN No.JH JR 03-010203-2019. It is submitted that the petitioners were fully cognizant about the pendency of the case before the Special Court, Jamshedpur and were deliberately avoiding the summoning orders in which specific direction was given to the petitioner vide order dated .....

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..... 19 of 2018. This Court vide order dated 21.02.2019, was pleased to dispose the said writ petitions with a direction that the petitioners shall appear before Senior Intelligence Officer who has issued the summons to them as and when called and they shall not be arrested on the first day when they appear before him. It needs no reiteration that the Senior Intelligence Officer shall act fairly and his actions must demonstrate fairness in action. 9. Respondent No.2, on 11.03.2019, issued yet another summon in exercise of power under Section 70 of Central Goods and Service Tax Act, 2017 directing the petitioners to appear on 18.03.2019 to give evidence or make statement and produce documents pertaining to the period November, 2018 to February .....

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..... preclude the Court below from passing any order on the point of cognizance any subsequent order in accordance with law. 15. After the passing of order, cognizance was taken and issued summons to the accused named in the complaint including the petitioners herein. Petitioner No.1 was directed to be released from custody by Chhattisgarh High Court at Bilaspur vide its order dated 30.07.2019 in W.P.(Cr.) No.546 of 2019. 16. The legality of the order passed by the Trial Court, Raipur transferring the case along with the records to Jamshedpur, is under challenge in writ petition and during the pendency of it, the summons have been issued. 17. The main contention is that without receipt of the service report issued on 07.05.2022, bailab .....

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..... , after cognizance, the Court has power to issue warrant of arrest under Section 204 of the Cr.P.C. The Court has power to issue summon even in a warrant case, but there is no mandate of law that in all circumstance, even in warrant cases, the Court is bound to issue summons. What has been stated in the case of Santender Kumar Antil (supra) by Hon ble Supreme Court that the Court need to record special reason while issuing warrant in such cases. 19. In the present case, processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been issued, the Court could issue warrant only after receipt of the service report. Had such a warrant been issued in the pre-cognizance stage .....

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