Page 12 - GSTL_23rd July 2020_Vol 38_Part 4

x GST LAW TIMES [ Vol. 38

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Additional submissions made by appellant being inconsequential, no error
apparent on record - See under RECTIFICATION OF MISTAKE ........ 505
Amount deposited under protest during investigations liable to refunded
on setting aside of demand as time-barred - See under
REFUND/REFUND CLAIM ............................ 457
Anticipatory Bail grant not barred under GST law - See under BAIL ....... 447
— granted to person accused of offence under GST law by taking ITC
fraudulently - See under BAIL ........................... 447
— granted to person accused of tax evasion by forging and fabricating
documents - See under BAIL ............................ 437
Appropriation of amount of deposit made during investigation not
sustainable when demand set aside as time-barred - See under
REFUND/REFUND CLAIM ............................ 457
ATM - Currency being carried for its replenishing is goods - See under
GOODS ....................................... 566
Bail - Anticipatory Bail - Grant of - No statutory bar for invoking or
exercising power under Section 438 of Code of Criminal Procedure, 1973
for offence committed under provisions of Central Goods and Services
Tax Act, 2017 - Once person apprehends his arrest in hands of
Commissioner under Section 69 of Central Goods and Services Tax Act,
2017, assessee has statutory right to seek anticipatory bail under Section
438 ibid - Section 438 of Code of Criminal Procedure, 1973 —
Hanumanthappa Pathrera Lakshmana v. State, Senior Intelligence Officer, D.G. of GST
Intelligence, Bengaluru (Kar.) ............................... 447
— Anticipatory Bail - Grant of - Offence under Central Goods and Services
Tax Act, 2017 - Preliminary stage of investigation completed - Petitioner
found to have taken Input Tax Credit from bogus entities and created
fake invoices in order to avail Input Tax Credit - Therefore, summons
have been issued by authorized officer under Section 70 of Central Goods
and Services Tax Act, 2017 - Petitioner reasoned to believe that he is
apprehending his arrest after his appearance before authorizing officer as
per Section 69 of Central Goods and Services Tax Act, 2017 - Therefore,
petitioner likely to be remanded to judicial custody, after his production
before Magistrate in case petitioner arrested - Taking into account present
COVID-19 situation, petitioner may be put to hardship and definitely, his
health would likely to affect - Offences, not punishable with death or
imprisonment for life - Also, no statutory bar in Central Goods and
Services Tax Act, 2017 for granting anticipatory bail by exercising power
under Section 438 of Code of Criminal Procedure, 1973 - Mere issuance of
number of notices/issuance of summons to respondent during lockdown
for COVID-19, not to be ground to reject bail petition - No prejudice to be
caused to respondent if anticipatory bail granted - Petitioner to be
enlarged on bail in event of arrest under Section 69 of Central Goods and
Services Tax Act, 2017 after enquiry under Section 70 ibid - Section 438 of
Code of Criminal Procedure, 1973 — Hanumanthappa Pathrera Lakshmana v.
State, Senior Intelligence Officer, D.G. of GST Intelligence, Bengaluru (Kar.) .......... 447

GST LAW TIMES  23rd July 2020  12