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K. JEYASANKAR vs. THE SENIOR INTELLIGENCE OFFICER AND OTHERS
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN

Pet. Counsel

S.jaikumar

Res. Counsel

R.aravindan

Petitioner / Applicant	K. JEYASANKAR
Respondent	THE SENIOR INTELLIGENCE OFFICER AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Mar 24, 2021
Order No.	W.P.(MD)No.3855 of 2021 And W.M.P.(MD)Nos.3082 & 3132 of 2021
Citation	2021(3) TAXREPLY 4296
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Section 132

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ORDER
Heard the learned counsel appearing for the petitioner and the learned Standing counsel appearing for respondents 1 and 2. 2. The petitioner herein was arrested on 17.02.2021 for the offences under Section 132(1)(a) of the Central Goods and Services Tax Act, 2017 and Sections 9 and 9A of the Central Excise Act, 1944. The arrest memo was put to challenge in the writ petition. The core argument of the petitioner's counsel was that the case of the petitioner would fall only under Section 132(1)(e) of the Central Goods and Services Tax Act 2017 which is a non-cognizable offence. 3. Be that as it may in view of the grant of interim bail by this Court, the principal challenge may no longer survive. The fact remains that the petitioner was arrested and was in custody for about six days. The petitioner has also remitted a sum of ₹ 2,67,39,619/- towards tax dues which aspect was taken note of for granting bail. The petitioner was also directed to stay within the Corporation....