M/S.Mangal And Mangal vs. The Commissioner Of GST And Central Excise
Facts
The petitioners, M/s.Mangal and S.Mangilal, sought anticipatory bail in connection with an order in Original No.07/2023-GST, dated 11.07.2023, passed by the respondent authorities. The specific nature of the alleged GST violation and the exact amount in dispute are not detailed in the provided text. The procedural history involves the filing of a Criminal Original Petition for anticipatory bail before the Madurai Bench of the Madras High Court.
Held
The Court did not decide the merits of the anticipatory bail application. The learned counsel for the petitioners sought permission to withdraw the petition, which was granted by the Court. Consequently, the petition was dismissed as withdrawn. No findings were made on the entitlement to anticipatory bail, nor were any specific GST provisions discussed or interpreted. The operative direction was to dismiss the petition as withdrawn, with no relief granted on the merits of the bail application.
Key Issues
1. Whether the petitioners are entitled to anticipatory bail in connection with the order in Original No.07/2023-GST dated 11.07.2023. The petitioners' side argued for anticipatory bail, likely based on grounds of apprehension of arrest and potential prejudice. The respondents, represented by the Commissioner of GST and Central Excise and other authorities, would have opposed the grant of anticipatory bail, likely arguing that the investigation into the GST violation needs to proceed without impediment and that the petitioners may abscond or tamper with evidence. The specific provisions of the Cr.P.C. and GST Act that would have been argued are not explicitly mentioned, but the core issue revolves around the grant of bail pending investigation or potential proceedings.
Sections Cited
Section 438
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT (Criminal Juri iction) Date: 27.11.2023 PRESENT The Hon`ble MR JUSTICE V.SIVAGNANAM
M/s.Mangal @ Mangal, represented by its Managing Partner, P.Mookan, 2.S.Mangilal ... Petitioners -Vs- 1.The Commissioner of GST and Central Excise, Office of the Commissioner of GST, Central Excise and Service, GST Bhavan, No.1, Williams Road, Cantonment, Tiruchirappalli-620 001. 2.The Commissioner of GST and Central Excise (Appeals), Office of the Commissioner of GST, Central Excise and Service, 6/17 ATD, Race Course Road, Coimbatore-641 018. 3.The Joint Commissioner of GST and Central Excise, No.1, Williams Road, Tiruchirappalli-620 001. ... Respondents For Petitioners : Mr.B.E.ASHWIN BALA SOMESHWERAR For Respondents : Mr.RMS.SETHURAMAN Additional Public Prosecutor 1/3 https://www.mhc.tn.gov.in/judis PETITION FOR ANTICIPATORY BAIL Under Sec.438 of Cr.P.C PRAYER:- For Anticipatory Bail in connection to the order in Original No.07/2023- GST, dated 11.07.2023 on the file of the Respondent Police. ORDER : The Court made the following order :- The
The judgment continues below.
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