Nitin Jain vs. Director General Of Goods And Service Tax Intelligence Gurugram And Anr
Held
The Court held that the impugned order dated April 24, 2020, passed by the JMFC, Gurugram, is a revisable order under Section 397 of the Code of Criminal Procedure (Cr.PC). The Court further noted that any other claims presented in the writ petition would provide a separate cause of action, if applicable. At the time of hearing, the counsel for the petitioner sought permission to withdraw the instant petition to enable the petitioner to file a fresh writ petition, if advised, to seek his remedy in accordance with law. The Court granted this permission, clarifying that the withdrawal would not hinder the filing of a fresh writ petition with better particulars and a proper cause of action.
Facts
The petitioner, Nitin Jain, proprietor of two firms, M/s Shiv Trade Incorportion and M/s Om Trade InExim, is facing proceedings under the CGST Act, 2017, for alleged tax evasion and offences under Section 132(1)(a), (b), (c), (d) read with 132(1)(i), (ii). Consequently, the petitioner was arrested under Section 69 of the CGST Act. The petitioner's application for default bail under Section 167(2) of the Cr.PC was dismissed by the Judicial Magistrate First Class (JMFC), Gurugram, vide an order dated April 24, 2020. The present writ petition challenges this order and seeks bail based on various High Court judgments.
Key Issues
1. Whether the impugned order dated April 24, 2020, passed by the JMFC, Gurugram, dismissing the petitioner's application for default bail under Section 167(2) Cr.PC, is a revisable order under Section 397 Cr.PC? Petitioner's Contention: The petitioner argued that the impugned order is amenable to revision under Section 397 Cr.PC, and that other claims in the petition provide a separate cause of action. The petitioner also sought permission to withdraw the writ petition to file a fresh one with better particulars and a proper cause of action. Respondents' Contention: The judgment does not record any specific arguments from the respondents. However, the Court noted that the order of the JMFC is revisable under Section 397 Cr.PC.
Sections Cited
Section 69, Section 132(1)(a), Section 132(1)(b), Section 132(1)(c), Section 132(1)(d), Section 132(1)(i), Section 132(1)(ii), Section 167(2), Section 397
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision:16.07.2020 Nitin Jain ..............Petitioner v.
Directorate General of Goods and Service Tax Intelligence, Gurugram and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr.R.S.Rai, Senior Advocate assisted by Mr.Gautam Dutt Advocate; Mr.Rajiv Malhotra,Advocate; and Mr.Satinder Boparai, Advocate for the petitioner.
Jaswant Singh,J(Oral). [The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual Court] Petitioner-Nitin Jain is stated to be proprietor of two firms namely M/s Shiv Trade Incorportion and M/s Om Trade InExim, who are facing proceedings under CGST Act,2017 for the alleged evasion of tax and have been also proceeded against for offences under Section 132(1)(a) (b) ( c) (d) read with 132 (1) (i) (ii). In the light of provisions of Section 69 of the CGST Act, the petitioner was arrested. His application seeking default bail under Section 167(2)
Cr.PC has been dismissed vide impugned order dated 24.4.2020 (P- 2). Hence the challenge in the pr
The judgment continues below.
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