Section 132 of the CGST Act —Arrest – The petitioner submitted that final adjudication of tax liability has not been made as yet and that they have deposited a sum of Rs. 3.25 crores with the tax authorities. The department submitted that on the strength of forged and fabricated invoices liability to pay GST was avoided and there is an outstanding liability running to Rs. 16 crores. The petitioner undertook to deposit an additional sum of Rs. 3 crores within seven days from date.
Held that:- The Hon’ble High Court directed that matter will appear one week after vacation and held that in the event, petitioner deposit a sum of Rs. 3 crores as undertaken and co-operates with investigation and meets IO once in a week and deposits his passport with the said officer, petitioner shall not be arrested in connection with this case for a period of two weeks after vacation or until further orders, whichever is earlier.—Rabindra Bachhawat, In Re…  19 TAXLOK.COM 133 (Calcutta)