Natwar Kumar Jalan Vs Union of India And 2 Ors (Gauhati High Court)
The case “Natwar Kumar Jalan vs. Union of India and 2 Ors” revolves around a writ petition filed in the Gauhati High Court challenging the proceedings initiated against the petitioner under Section 132(1)(c) of the CGST Act, 2017, for allegedly evading GST by falsely claiming an Input Tax Credit (ITC) worth ₹10.29 crore. The petitioner was arrested and detained despite cooperating with the investigation, as claimed by the defense. The petitioner’s counsel cited precedents from the Bombay High Court and the Supreme Court, emphasizing that detention is unwarranted in the absence of determined tax liability and substantial evidence suggesting tampering with evidence or absconding.
The respondents argued the legality of the arrest under Section 69 of the CGST Act, supported by necessary authorizations. The court acknowledged the investigative process but found no concrete evidence to justify continued detention. It referenced various judgments, stressing that the power to arrest should be used judiciously and personal liberty should not be compromised unless necessary. Consequently, the court granted interim bail to the petitioner, imposing conditions to ensure cooperation and prevent interference with the investigation.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
