Case Law Details
Tejas Pravin Dugad Vs Union of India (Bombay High Court)
The Petitioners are directors of M/s. Ganraj Ispat Private Limited company and the company is registered under the provisions of the Central Goods and Services Tax Act, 2017 (GST Laws) (the Act). It has registered office at Supa, District Nagar, Maharashtra. One Tushar Munot, sole proprietor of M/s. Rutu Enterprises was arrested by the Respondents, officers of GST intelligence in the month of October 2020. In the month of November 2020, search of the premises of the company of Petitioners was conducted and some documents came to be seized. It is the contention of the Petitioners that as there was allegations of commission of offence under Section 132 of the Act and it was informed to them that there was GST liabilities of Rs.84,00,046/-(Rupees Eighty-Four Lakh and Forty-Six Only), the Petitioner deposited this amount with Respondent No.2, but under protest. It is the contentions of the Petitioners that they want to contest the liability levied against them.
In the petitions, it is mentioned that the Petitioners want to challenge the prosecution as it is on wrong conceptions and as the provisions of Sections 154, 157 and 172 of the Code of Criminal Procedure are not followed by the Respondents. It is the contentions of the Petitioners that all the provisions of the Code of Criminal Procedure need to be applied for registration of crime, investigation and for taking cognizance of the offence and as the procedure is not followed, action taken against them is illegal.
Held by High Court
Respondent department was virtually prevented from exercising its powers even like issuing summons. By such order, the Petitioners indirectly got relief of anticipatory bail, which is also not ordinarily permissible in proceeding of present nature. White collar offences are more serious than offences like murder, dacoity etc. Such offences are committed after hatching conspiracy. This circumstance needs to be kept in mind by Court as the granting of relief of anticipatory bail hampers investigation and such approach causes damage to the image of judiciary.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
