Page 81 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ]HANUMANTHAPPA PATHRERA LAKSHMANA v. STATE, SENIOR INTELLIGENCE 447
Rs. 1972/- per vehicle per day. This amount after negotiations was reduced to Rs.
1934/- per day. When the tender was floated on 15-3-2012 or when the negotia-
tion of rates took place or on 2-6-2012 when the work order was issued or on 27-
8-2012 when the Agreement was executed, there was no service tax leviable on
Service of Waste Collection or disposal. Simply because the existing position was
re-interacted by the State by issue of a notification dated 20-6-2012 did not war-
rant the act of the respondent to in 2015 claim refund of payments already made
on the plea that the petitioner is wrongly being paid an amount for service tax.
The respondent has acted in a grossly arbitrary manner and cannot justify with-
holding the said amount.
30. Accordingly, in my opinion, the respondent have acted illegally,
wrongly and malafidely withholding the amount on the alleged ground that ser-
vice tax is not applicable to the agreed rate. A writ is issued to the respondent
directing release all pending payments to the petitioner deducted on the ground
of non-payment of service tax. Needful be done within two months from today.
31. The petition stands disposed of. All pending applications, if any,
are also disposed of.
32. As the court is presently hearing matters vide video conferencing,
the court master may also inform Ld. Counsels for the parties on phone about the
present pronouncement.
_______

2020 (38) G.S.T.L. 447 (Kar.)
IN THE HIGH COURT OF KARNATAKA AT BENGALURU

K. Natarajan, J.
HANUMANTHAPPA PATHRERA LAKSHMANA
Versus
STATE, SENIOR INTELLIGENCE
STATE, SENIOR INTELLIGENCE OFFICER, D.G. OF GST
INTELLIGENCE, BENGALURU
STATE, SENIOR INTELLIGENCE
Criminal Petition No. 2419 of 2020, decided on 11-6-2020
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. [para 15]
Bail - Anticipatory Bail - Grant of - Offence under Central Goods and
Services Tax Act, 2017 - Preliminary stage of investigation completed - Peti-
tioner 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 Ser-
vices Tax Act, 2017 - Petitioner reasoned to believe that he is apprehending his
arrest after his appearance before authorizing officer as per Section 69 of Cen-
tral Goods and Services Tax Act, 2017 - Therefore, petitioner likely to be re-

GST LAW TIMES  23rd July 2020  81