9911796707
TMI Blog2025 (2) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... . Perused remand report, arrest memo, grounds of arrest, arrest panchnama. Heard Ld. Special PP Mr. R.K. Pathak and Ld. Counsel Dr. Sujay Kathawala for accused. 3. The department has filed application seeking judicial custody of accused till completion of pending investigation by the complainant. The Ld. Special PP submitted that, the investigation is in progress. The accused is indulged in fraudulent activities of wrongfully availing or utilising input tax credit using invoices from GSTIN cancelled suppliers who have issued invoices or bills without supply of goods or services. The tax payer has effected inward supplies of 53.02 crores without actual movement of goods or services in violation of provisions of MGST Act, 2017 leading to wro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hly questionable and pointers to be fake. On all these amongst other grounds it is submitted to grant judicial custody of accused. 4. The Ld. Advocate for the accused filed application and prayed to reject the remand. It is stated that, there is no mention in the remand papers, arrest memo that the grounds of arret are furnished to the petitioner in writing. The arrest of the applicant is illegal. In this respect he relied upon in the Case of Lalit Shyam Tekchandani Vs. State of Maharashtra and Anr. in Criminal Writ Petition nos.3601, 3608 and 3606 of 2024 decided on 11.12.2024 wherein Hon'ble High Court, Bombay held that, since the grounds of arrest are not communicated to the petitioner despite his arrest through Arrest / Court Surrender ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.11.2024 when officers conducted inspection of premises. Hence no reason to believe exists for arresting illegally and hasty manner. He filed copy of summons issued to accused dated 29.11.2024, Further he filed copy of summons dated 19.12.2024 whereby accused is taken to remain present to give evidence and to give documents and to record statement under Section 70 of MGST Act in connection with M/s JMC Metal Pvt. Ltd. It is stated therein the statement is recorded on 29.11.2024 during the investigation visit, in continuation with to record statement thereby directed to attend personally before me with relavant documents on 30.12.2024 at 11:00 am. If failed to comply the summons without reasonable cause warrant under CPC will be issued. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Today, the learned counsel for the Petitioner states that the Petitioner Mishal J. Shah has been placed under arrest. This is despite the fact that by communication dated 19 December 2024, Mr. Chandar Kamble, the Assistant Commissioner of State Tax, had issued a summons to be Petitioner Mishal Jaswant Shah to remain present for recording his statement at 30 December 2024 at 11:00 am. This summons was served upon the Petitioner at 6:00 pm on 19 December 2024 i.e. after the hearing before this court. 4. From the Arrest memo dated 20 December 2024, which is placed before us, it is apparent that this arrest memo is signed again by Mr. Chandar T. Kamble, the Assistant Commissioner of State Tax. The arrest memo shows that the authorisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore it appears that the arrest of the accused is in hasty manner though issued second summons for recording his statement on 30.12.2024. Under the facts and circumstances of the case, in my view the arrest is in hasty and illegal manner and so arrest is illegal. Hence accused cannot be taken in judicial custody and is liable to be released. Hence order ORDER i. Accused Mishal Jaswant Shah be released on bail on his executing P.R. Bond of Rs.1,00,000/- (Rs. One lac Only) with one or more sureties in like amount. ii. Accused be provisionally released on his furnishing cash bail of Rs.1,00,000/- (Rs. One lac Only) in lieu of surety for 2 (two) months. iii. He shall not influence and tamper with the prosecution witnesses and evidence. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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