Page 54 - GSTL_13th August 2020_Vol 39_Part 2

140 GST LAW TIMES [ Vol. 39
vices Tax Act, 2017, filed by respondent No. 2 before Ld. JMIC, Amloh, District
Fatehgarh Sahib, Punjab.
3. Learned Counsel for the petitioner submits that in fact the petitioner
is an Income tax payee and for the previous years his income has been shown
very low to the tune of Rs. 3 lacs approximately per year. He further submits that
the petitioner has been falsely implicated in this case. He however submits that
on 2-8-2019, a show cause notice has been given to the petitioner under the pro-
visions of Section 74 of the Punjab GST Act, 2017. Learned Counsel submits that
once he is released from jail, he will be able to show to the authority that he has
been wrongly involved in the case. He then submits that the dispute is primarily
civil in nature. Learned Counsel however submits that out of 29 witnesses, only
01 witness has been examined till date. Learned counsel for the petitioner then
submits that because of the present COVID-19 situation and also the fact that
trial is likely to take some time, detention of the petitioner in jail is dangerous to
his life. Therefore, petitioner is entitled for regular bail.
4. In view of the peculiar facts as noticed above, considering the exist-
ing situation due to COVID-19 and the fact that trial is likely to take some time,
this Court deems it appropriate to direct the release of the petitioner on regular
bail to the satisfaction of Chief Judicial Magistrate/Duty Magistrate concerned,
subject to his furnishing bail bonds/surety bonds. However, it is made clear that
anything observed herein shall not be construed as an expression of opinion on
merits of the case. Petitioner is also directed to furnish security worth Rs. 10 lacs
in the form of bank guarantee/original paper of immovable property, within 15
days.
5. The petition stands disposed of accordingly.
_______
2020 (39) G.S.T.L. 140 (Ker.)
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Dama Seshadri Naidu, J.
PSN AUTOMOBILES PVT. LTD.

Versus
UNION OF INDIA
W.P. (C) No. 680 of 2019, decided on 17-1-2019
Valuation (GST) - Sale of motor vehicle of value over ` 10 lakhs - Col-
lection of 1% of sale consideration as income tax from buyers in terms of Sec-
tion 206(1F) of Income-tax Act, 1961 - Whether includible in value of supply -
Requiring deeper adjudication - Authority directed not to act on clarification
by Department in this regard till decision in petition - Section 15(2) of Central
Goods and Services Tax Act, 2017 - Article 226 of Constitution of India. [paras
5, 6]
Case adjourned
CASE CITED
Commissioner v. Dilip Kumar and Company — 2018 (361) E.L.T. 577 (S.C.) — Referred ............. [Para 5]
[Order]. - Section 15 of the Goods and Services Tax Act speaks of the
value of goods and services, besides defining how the value of supply shall be
reckoned. It says that the value of supply of goods, services, or both shall be the
GST LAW TIMES  13th August 2020  54