Page 108 - GSTL_21st May 2020_Vol 36_Part 3

354 GST LAW TIMES [ Vol. 36
illegal constructions, OSR, Parks, etc. to ensure that Officials/Authorities dis-
charge their work without any extraneous consideration. - There are advantages
in hearing cases through Whatsapp Video Call, and the fact remains that, it is less time-
consuming, and it will be helpful to analyze the exact scenario of each case, so as to arrive
at a definite conclusion. [para 26]
Petition dismissed
REPRESENTED BY : Shri C. Arun Kumar, for the Petitioner.
S/Shri S.R. Rajagopal, Additional Advocate General
assisted by V. Jayaprakash Narayan, Government
Pleader and N.P. Kumar, Special Public Prosecutor,
for the Respondent.
[Order (Common)]. - Due to lockdown on account of the outbreak of Co-
rona Virus viz. COVID-19, these cases are taken up for hearing by means of ‘Vid-
eo Conferencing’ through ZoomApp.
2. Petitioners have come up with the present Writ Petitions seeking to
release them from the Special Camp at Tiruchirapalli and allow them to stay at
Belchem 804, Hiranandini Post, Oragadam, Kancheepuram, due to the prevailing
pandemic, based on their representations dated 26th March 2020.
3. On a reading of the Affidavits filed in support of the above Writ Peti-
tions, it is seen that, the Petitioner in W.P. No. 7435 of 2020, viz. Choe Jae Won, the
General Manager of Chowel India Private Limited and the Petitioner in W.P. No. 7437
of 2020, viz. Choi Yong Suk, the Managing Director of the said Company, were
arrested on 24-6-2019 and remanded to judicial custody invoking the power of
arrest under Section 69 of CGST Act, 2017. The said Company is engaged in the
business of manufacturing Cowl bar, Bumper and seat frames used in Motor ve-
hicles.
4. The allegation against the Company is that, it collected GST from
their buyers, and has not remitted the same to the Government of India, since
August 2017. The liability was assessed to the tune of Rs. 40,00,37,447/- (Rupees
Forty Crores Thirty Seven Thousand Four Hundred and Forty Seven only). For
the said reason, the Enforcement Compliance Management Section of the GST,
initiated prosecution against the Petitioners herein for the offence under Section
132(l)(d) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) in
R.R. No. 20/2019 in C. No. IV/06/107/2019-ECM.
5. Petitioners were enlarged on interim bail till 11th September 2019, by
an order of this Court dated 9-8-2019 made in Crl. O.P. No. 19957 of 2019 with a
condition to deposit a sum of Rs. 7,50,00,000/- (Rupees Seven Crores and Fifty
Lakhs).
6. As the Petitioners were unable to mobilize the said amount, they
were once again remanded to judicial custody. On 15th November, 2019, this
Court permitted the Petitioners to approach the Trial Court seeking the relief of
default bail as mandated under Section 167(2) Cr.P.C. Subsequently, bail Peti-
tions were withdrawn and liberty was granted to the Petitioners to approach the
trial Court seeking the relief of default bail under Section 167(2) Cr.P.C. Thereaf-
ter, by an order dated 19-11-2019, the Learned Additional Chief Magistrate, en-
larged the Petitioners on bail. However, the 1st Respondent, vide proceedings
dated 21-11-2019, sent the Petitioners to the custody of the 2nd Respondent.
7. Challenging the same, Petitioners herein filed H.C. P. No. 2767 of
GST LAW TIMES  21st May 2020  108