PRASAD PURSHOTTAM MANTRI Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel appearing for the petitioner and respondent nos.1 and 2.

(2.) Petition is filed seeking direction to the respondent no.2 to follow the mandatory provisions of Code of Criminal Procedure as contained under Chapter XII of Cr.P.C before taking any further action against the petitioner in connection with CNR NO. MHCC02-003406-2019 / Remand Application No.35/RA/2019. Petition came to be amended in terms of the liberty granted on 3rd April 2019 and the petitioner has sought his release on bail. By the amendment, ground nos.(g) to (l) are also inserted in the petition.

(3.) By virtue of The Constitution (One Hundred and Twenty Second Amendment) Act, 2014, Service Tax Act was repealed and it was replaced by the Central Goods and Services Tax Act 2017. The provisions of Section 73A of the Service Tax Act and Section 74 of the Central Goods and Services Tax Act are more or less identically worded. Section 132 of the Central Goods and Service Tax Act 2017 prescribes punishment for certain offences and in the present case, we are concerned with clauses (b) and (c) which reads as follows :-