TMI Blog2020 (2) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... en by the writ petitioner, addressed to the concerned Senior Intelligence Officer, after almost four months from the date of issuance of the first summons dated 26th September, 2019, there is nothing on record to show as to how the writ petitioner has specifically responded to the summonses / notices dated 26th September 2019, 27th September, 2019, 1st October, 2019, 7th October,2019, 15th October, 2019 and 19th November, 2019. The facts of the instant case do not qualify for use of discretion by the writ Court in order to grant the writ petitioner such reliefs as prayed for - The writ petition is liable to be dismissed. Petition dismissed - decided against petitioner. - Writ Tax No. - 132 of 2020 - - - Dated:- 6-2-2020 - Biswana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Tax No.-805 of 2018 (Shri Viklap Jain vs. Union of India and 4 others), the writ petitioner has approached this Court praying, inter alia, for the following reliefs:- (i) to issue a writ, order or direction in the nature of mandamus, commanding the respondent No.3 to finalize the enquiry proceeding, initiated under Section 70 of the Central Goods and Services Tax, 2017 and not to take any coercive action against the petitioner before holding him guilty in enquiry proceeding, particularly when the he has deposited ₹ 2 corore (sic) on 31.10.2019, before even quantifying his tax liability. (ii) to issue a writ, order or direction in the nature of Mandamus commanding the respondent No.3 to treat the petitioner s presence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emed to be a judicial proceedings within the meaning of section 193 and section 228 of the Indian Penal Code (45 of 1860). At least five summonses have been issued for the purpose of such enquiry. A discretionary relief to a petitioner can be granted by the writ Court in exercise of its extraordinary high prerogative jurisdiction under Article 226 of the Constitution of India only if his / her bona fides are not suspect. The reliefs which the writ petitioner is essentially seeking if granted would tantamount to granting him immunity from arrest even though the facts of the case clearly reveal that, till date, he has not even appeared once before the concerned Senior Intelligence Officer. So far as the judgment of the Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued to him. Since the petitioner has not appeared before the Superintendent, Office of the Chief Commissioner, Central Goods and Services Tax Commissionerate, Meerut now he is directed to present himself on 30th May, 2018 or on any other date which may be informed to him by the aforesaid Officer on his appearance on 30th May, 2018. The petition is disposed of with the direction that the petitioner will cooperate with the enquiry. The judgment of the Coordinate Bench of this Court, even though taking note of three judgments of the Hon ble Supreme Court in our respectful view is not an authority for the proposition that a person against whom several summonses have been issued for the purpose of enquiry conducted unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the views expressed by the Hon ble Supreme Court in Poolpandi vs. Superintendent, Central Excise (1992 (60) E.L.T. 24 (S.C.) . The Hon ble Supreme Court in that case was considering a situation as to whether the petitioners were entitled to the presence of their lawyers when they were being questioned during investigation under the provisions of Customs Act, 1962 and the Foreign Exchange Regulation Act, 1973. There was a difference of opinion between the High Courts on this issue. The Supreme Court in its judgment has made certain observations while considering as to whether Article 21 is violated if a person is called away from his own house and questioned in that atmosphere of the Customs office without the assistance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t qualify for use of discretion by the writ Court in order to grant the writ petitioner such reliefs as prayed for. The writ petition is, therefore, liable to be dismissed and stands dismissed accordingly. Just after pronouncement of this judgment, the learned advocate representing the respondent nos. 2 and 3 appears and submits that his clients, namely, the Additional Director General Meerut Zonal Unit, Directorate General of Goods Services Tax Intelligence, Ghaziabad Regional Unit, Ghaziabad and the Senior Intelligence Officer, Directorate General of Goods Services Tax Intelligence, have not even been served with a copy of the writ petition. We only wish to observe that the writ petitioner ought to have approached the writ Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
