9911796707
TMI Blog2024 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the specific case of the petitioner that the petitioner was arrested by the State authority under authorization from the Commissioner of Central Taxes (CGST) and therefore the 1st respondent who is the central authority have no jurisdiction to investigate or to issue Show Cause Notice - HELD THAT:- The 1st respondent cannot retain the aforesaid amount without appropriation of the same in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a sum of Rs. 15,49,01,792/- recovered from the petitioner during March 2022. 2. It appears that the petitioner had initially paid a sum of Rs. 11,00,00,000/- on 10.03.2022 in cash by making debit from the petitioner's Electronic Credit Register. Thereafter, the petitioner was threatened with arrest and therefore the petitioner rushed to the Magistrate's Court for bail. During the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e punished under Section 132 of the CGST Act, 2017. 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 6. The 1st respondent cannot retain the aforesaid amount without appropriation of the same in accordance with law. To appropriate the amount collected from the petitioner, the 1st respondent ought to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of 3 months from the date of receipt of a copy of this order. 12. The petitioner shall thereafter file a detailed reply and it is expected that final orders will be passed within a period of 3 months thereafter on merits and in accordance with law or subject to the limitations under the respective GST enactments. 13. Needless to state, the petitioner can take all the legal defences that are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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