Page 107 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] CHOE JAE WON v. PR. SECRETARY, GOVT. OF TAMIL NADU (FAC) 353
ate adjudication proceeding either under Section 73 or 74 of the CGST Act (as the
case may be) against the petitioner-assessee and determine the liability of inter-
est, if any, in accordance with law after giving due opportunity of hearing to the
petitioner.
25. Accordingly, the writ application is allowed. However, no order as
to costs.
26. [Per : H.C. Mishra, J.]. - I agree.

_______

2020 (36) G.S.T.L. 353 (Mad.)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
S. Vaidyanathan, J.
CHOE JAE WON

Versus
PR. SECRETARY, GOVT. OF TAMIL NADU (FAC)
PR. SECRETARY, GOVT. OF TAMIL NADU (FAC), PUBLIC
(FOREIGNERS-I) DEPTT., CHENNAI
PR. SECRETARY, GOVT. OF TAMIL NADU (FAC)
W.P. Nos. 7435 & 7437 of 2020, decided on 9-4-2020
Detention of accused - Petition for release of accused and permission
to stay in their residence - Contention that proper measures of spraying any
disinfectant not taken in detention camp, social distancing not properly main-
tained and not conducive for inmates to stay safely in view of COVID-19 -
HELD : On viewing premises through Whatsapp video clear that Special Camp
maintained neatly and no stains in toilets - Sufficient space available in Spe-
cial Camp to accommodate 80 persons and only 73 inmates staying there - Pho-
tographs furnished by petitioners to effect that, more number of persons de-
tained in a single room without any sign of social distancing, have been taken
by them only for purpose of this case - None detained in Special Camp infect-
ed with COVID-19 - If Petitioners released and sent out to live in their address
and assuming that they tested positive for COVID-19 in few days, then entire
area in which they reside will be sealed, and chances of spreading the virus to
other people would be high - Court not Investigating Agency to ascertain as to
whether address furnished by Petitioners was correct or not - Different yard-
stick cannot be applied to Petitioners alone - Several Non-bailable Warrants
already issued to petitioners and existence of possibility of Petitioners fleeing
away from clutches of Law - Relief sought by Petitioners not to be granted
without prejudice to rights of parties in pending Habeas Corpus Petitions -
Direction to Magistrate to take up case on day-to-day basis after restoration of
normalcy - Article 226 of Constitution of India. - In cases of detention, the con-
cerned State Government has to take a decision, and Courts cannot step into their shoes.
Law is equal to everyone, be it an innocent or a criminal. [paras 17, 18, 19, 20, 21, 22,
25]
Trial - Procedure - Whatsapp Video Call or any other application
through video mode - Advantages - Such mode can be implemented in cases
pertaining to encroachments on roads, water bodies, poramboke lands, Tanks,

GST LAW TIMES  21st May 2020  107