The Gujarat High court stayed the proceedings against separate complaints by State and Central GST Department against the Petitioner on the same facts.
The unique case of Double Jeopardy by two criminal complaints registered by the State GST Department and Central GST Department based on the same facts wherein first State GST department registered criminal complaint against the Petition under Section 132 of Gujarat GST Act, 2017 and subsequently the Petitioner was arrested and released on bail.
Thereafter the Central GST department registered criminal complaint under Section 132(1) (b) and 132 (1) (c) of the CGST ACT, 2017 for bogus input tax credit against the Petitioner on the same facts and again the Petitioner was arrested and released on bail.
The petitioner filed quashing petition before the High Court of Gujarat inter alia contending that the subsequent criminal complaint filed by the Central GST Department is in the nature of second complaint on same facts amount to double jeopardy as per doctrine of double jeopardy.
The petitioner also contended that whether two parallel investigations can be permitted under the State Act and the Central Act based on the same facts in view of Section (2) (b) of the Goods and Services Tax Act, 2017 and in view of the notification vide D.O.F. No.CBEC/20/43/01/2017-GST (Pt.) dated October 5, 2018 issued by the Central Board of Indirect Taxes and Customs.
Whether second arrest of the Petitioner by the Central GST department is illegal arrest and violative of Section 69 of the Central Goods and Services Tax Act, 2017, Article 21 of the Constitution along with provisions of International Covenant on Civil and Political Rights, 1966.
Considering the submissions made by the Advocate Vishal J. Dave, Avinash Poddar and Nipun Singhvi appeared for the Petitioner the High Court issued notice and also granted interim-relief that no further proceedings shall be taken qua the complaint filed by the Central GST Department.
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