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M. MURTAZA MUSTAN ANJARWALA vs. THE SUPERINTENDENT OF GST AND CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

P. VELMURUGAN
Pet. Counsel
M.n.s. Mohamed Habeeb Raja
Res. Counsel
N.p. Kumar

Petitioner / Applicant

M. MURTAZA MUSTAN ANJARWALA
Respondent THE SUPERINTENDENT OF GST AND CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Mar 29, 2021
Order No.

CRIMINAL ORIGINAL PETITION No.6129 of 2021

Citation

2021(3) TAXREPLY 4656
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ORDER

The petitioner, who were arrested on 13.02.2021 for the offences punishable under Section 132(1)(b) and (c) of the CGST Act 2017 in R.R.No.8 of 2021 on the file of the respondent seeks bail. 2. The respondent police issued summons to the petitioner on 12.02.2021 under Section 70 of the CGST Act, 2017 calling him for an enquiry scheduled to be held on the same day at 05:30 p.m and subsequently after the enquiry he was shown as A6 in R.R.No. 8 of 2021 on the file of the Principal Sessions Judge, Chennai and he was also arrested and remanded to the Judicial custody on 13.02.2021. 3. The learned counsel for the petitioner would submit that the summons was issued under Section 70 of the GST Act, 2017 and without giving an opportunity an enquiry was conducted on the same date at 5:30 p.m and he was implicated as one of the accused in the said case. As per Section 70 of the GST Act as enquiry was conducted as contemplated in the same manner in respect of the cases before Civil Cour....

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