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SMT. HIMANI MUNJAL W/O SHRI ANKUSH MUNJAL vs. UNION OF INDIA, THROUGH SENIOR INFORMATION OFFICER, GOODS AND SERVICE TAX INFORMATION DIRECTORATE, JAIPUR REGION UNIT, JAIPUR AND UNION OF INDIA
(Rajasthan High Court)

Hon'ble Judges:

SABINA
Pet. Counsel
R.k. Mathur
Sachin Mehta
Res. Counsel
R.d. Rastogi
Akshay Bhardwaj

Petitioner / Applicant

SMT. HIMANI MUNJAL W/O SHRI ANKUSH MUNJAL

Respondent UNION OF INDIA, THROUGH SENIOR INFORMATION OFFICER, GOODS AND SERVICE TAX INFORMATION DIRECTORATE, JAIPUR REGION UNIT, JAIPUR AND UNION OF INDIA
Court Rajasthan High Court
State

Rajasthan

Date Sep 10, 2018
Order No.

S.B. Criminal Miscellaneous Bail No. 10350/2018

Citation

2018(9) TAXREPLY 2926
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ORDER

Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 in relation to Case File No.DGGI/JZU/INV/GR.I/GST/15/18-19/3255 dated 03.08.2018 for offence under Sections 132(1)(b),(c), (d), (f), (I) and (1) of the Central Goods and Services Tax Act, 2017 which are punishable under the provision of Section 132(1) (I) and (iv) of the Central Goods and Services Tax Act, 2017. Learned counsel for the petitioner has submitted that there is no complaint against the petitioner nor any FIR. Petitioner came to know about the allegations levelled against her from the arrest memo Annexure-5. Petitioner is not the beneficiary. Petitioner was merely working as a Chartered Accountant and has fully co-operated during investigation of the case. Petitioner is a young lady and has a minor child to look after. Learned State counsel has opposed the petition and has submitted that Commissioner has the power to arrest an offender under Section 69 of The Central Goods ....

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