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So, the authority of the opposite party will take endeavour to record or to interrogate the accused/petitioner in custody in the correction home as per the order passed by the learned Additional Chief Judicial Magistrate by recording his statement. So, this application is kept pending as deferred in the next week.

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Bail application — The petitioner filed bail application under Section 439 of Cr.PC in connection with case under Section 132(1)(a),(b) and (c) of the CGST Act, 2017 pending in the Court of ACJM, Sealdah. Learned Magistrate rejected the bail application, although, given liberty to the investigating agency to hold custodial interrogation. The opposite party submitted that custodial interrogation is needed under Section 70 of the GST Act which is yet to be taken and requested to keep the matter in next week. — Neeraj Jain Vs. Union of India [2018] 02 TAXLOK.COM 390 (Calcutta)