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KRISHNA MURARI SINGH vs. UNION OF INDIA & ORS.
(Bombay High Court)

Hon'ble Judges:

SUNIL P. DESHMUKH
ABHAY AHUJA
Pet. Counsel
Aabad Ponda
Himanshu Chaudhary
Swati Singh
Res. Counsel
Jitendra B. Mishra
D.b. Deshmukh
Neha Bhide

Petitioner / Applicant

KRISHNA MURARI SINGH
Respondent UNION OF INDIA & ORS.
Court Bombay High Court
State

Maharashtra

Date May 6, 2021
Order No.

WRIT PETITION (STAMP) NO. 9767 OF 2021

Citation

2021(5) TAXREPLY 4248
Original Order
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ORDER

1. Petitioner is before this court challenging validity of section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 (for short, ‘CGST Act’) with declaration that the same is unconstitutional and further declaration that exercise of power under Section 69 of the CST Act would be only upon determination of liability and that petitioner’s arrest is illegal and in violation of section 69 and its spirit as well as is contrary to judgments of Supreme Court of India and High Court and seeks his enlargement on bail. 2. Petitioner states that the petitioner is Chairman and Managing Director of M/s. Global Space Technologies Limited (‘GSTL’). Petitioner states that search and seizure had been carried out on its premises in October, 2020. Summons had been issued to petitioner to attend office of respondent no. 2 – Superintendent (Anti Evasion), CGST on 19.10.2020. Since the petitioner had been out of town, accountant of petitioner had be....

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