Page 110 - GSTL_21st May 2020_Vol 36_Part 3

356 GST LAW TIMES [ Vol. 36
5. With reference to the averments made in (ii), (iii) and (vi) in the
grounds of the Affidavit, it is submitted that the District Collector, Tiruchi-
rapalli vide letter dated 27-3-2020 has instructed the Special Deputy Collec-
tor, Special Camp, Tiruchirapalli to follow the norms of social distancing
and disinfection activities at the Special Camp to prevent COVID-19 and a
copy of the same is enclosed herewith as Enclosure (I). Accordingly, disin-
fection activities are done on a daily basis. The Municipal Corporation, Tir-
uchirapalli is continuously spraying disinfectants in the camp and the same
is being monitored by the Special Deputy Collector, Special Camp. Neces-
sary arrangements have also been made for providing hand sanitizers and
hand wash liquids to all the inmates.
6. With reference to the averments made in (vii), (viii) and (ix) in the
grounds of the Affidavit, it is submitted that as per the directions of the Dis-
trict Collector, Tiruchirapalli, mobile medical unit is visiting the camp every
fortnight and any inmate with symptoms of COVID-19 is taken immediate-
ly to the nearby Government Hospital and necessary screening and quaran-
tining is arranged.
7. With reference to the averments made in (vii), (viii) and (ix) in the
grounds of the Affidavit, it is submitted that the social distancing norms are
strictly followed in the camp.
8. With reference to the averments made in (x) in the grounds of the
Affidavit, it is submitted that masks have been provided as a precautionary
measure to all the inmates in the camp.
9. With reference to the averments made in (xi) in the grounds of the
Affidavit, it is submitted that 40 attached Toilets and 15 common Toilets are
available in the Special Camp and they are cleaned regularly and as such is
adequate for the existing inmates.”
13. According to Mr. N.P. Kumar, Learned Special Public Prosecutor
appearing for the 2nd Respondent, the case against the Petitioners herein, is that,
they have collected GST amounting to at least Rs. 40,00,37,447/- from the cus-
tomers, during the period from August, 2017 to February, 2019, but, failed to de-
posit the tax collected to the Exchequer, which had resulted in taking cognizance
against them for offences punishable under Section 132(1)(d) of the CGST Act,
2017, Section 132(1)(d) of the TNSGST Act, 2017 and Section 20(xxi) of the IGST
Act, 2017. He further submitted that, after completion of the investigation,
Charge Sheet in C.C. No. 1 of 2020 has already been filed against the Petitioners
before the Learned Additional Chief Metropolitan Magistrate (Economic Offenc-
es-I), Egmore, Chennai, and the same is pending for trial.
14. Learned Special Public Prosecutor went on to state that, on in-
vestigation, it was found that, Petitioners have not been residing in the address
furnished by them and that, they initially resided in Hotel Flamingo, Shanti Col-
ony, Anna Nagar, Chennai-40 along with another Korean national and thereafter,
they vacated the said Hotel. He vehemently contended that, false address has
been furnished by the Petitioners in order to escape the clutches of Law and that,
in the event of releasing the Petitioners from the Special Camp in Tiruchirapalli
District to stay at their residence in Kancheepuram District, they will certainly
flee away from our country to Korea, through the borders of Nepal and China.
15. The 2nd Respondent herein has filed counter Affidavit in both Writ
Petitions. Relevant paragraphs are extracted hereunder :

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