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

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA
Pet. Counsel
Rishabh Jain
Res. Counsel
Shruti D. Vyas

Petitioner / Applicant

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

Maharashtra

Date Mar 20, 2023
Order No.

WRIT PETITION NO. 509 OF 2022 with INTERIM APPLICATION (ST.) NO. 10903 OF 2021

Citation

2023(3) TAXREPLY 7162
Original Order
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ORDER

P.C. :- The Petition is filed with the following prayers :- “(a) This Hon’ble Court be pleased to declare Section 132(1)(b) and (c) of the CGST Act unconstitutional and in violation of Article 14 and 21 of the Constitution of India, 1950; (b) This Hon’ble Court be pleased to issue a writ declaring that the power under Section 69 of the Central Goods and Services Tax Act, 2017 can be only exercised upon determination of liability and a failure on part of the assessee to pay make payments towards such liability; and (c) This Hon’ble Court be pleased to issue a writ declaring that the arrest of the Petitioner is illegal and enlarge the Petitioner on bail forthwith.” 2. Therefore, the first prayer is regarding the declaration of Section 132(1)(b) and (c) of the CGST Act as unconstitutional. The second prayer is regarding declaring when to exercise the power under Section 69 of the CGST Act and the third prayer is regarding declaration th....

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