TMI Blog2021 (1) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioners invokes Article 21, this is a case involving essentially a challenge to revenue legislation. Undoubtedly, the jurisdiction of this Court under Article 32 is a salutary constitutional safeguard to protect the fundamental rights of citizens. The Court must be solicitous in exercising it where a breach of fundamental human rights is in issue. But equally, whether recourse to the jurisdiction under Article 32 should be entertained in a particular case is a matter for the calibrated exercise of judicial discretion. There is regime of well-established remedies and procedures under the laws of criminal procedure. Revenue legislation also provides its own internal discipline. Short circuiting this should not become a rus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2 The writ petitions are dismissed as withdrawn with liberty as prayed. W.P.(Crl.) No. 298/2020 1 Invoking the jurisdiction of this Court under Article 32 of the Constitution, the following reliefs have been sought by the petitioners in these proceedings: 1. Issue an appropriate Writ, order(s) or direction(s) declaring Sections 69 132 of the Central Goods Service Tax Act, 2017,as unconstitutional and ultra vires to Article 21 of the Constitution of India and hence unconstitutional, illegal and unenforceable; 2. Issue an appropriate Writ, order(s) or direction(s) to the Respondent to comply with the mandatory procedure under Chapter XII of the Code of Criminal Procedure, 1973 including Section 154, 157, 167, 172 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reverse burden of proof not by preponderance of probability but beyond reasonable doubt. 2 The above reliefs would indicate an amalgam of: (i) A challenge to the constitutional validity of certain provisions of the Central Goods Service Tax Act 2017; (ii) A direction for compliance with the procedure for investigation enunciated in Chapter XII of the Code of Criminal Procedure 1973; and (iii) Declaring the investigations which have been instituted against the petitioner as illegal. 3 During the course of the hearing, it has been urged on behalf of the petitioner that it would be necessary for this Court to entertain the present proceedings under Article 32 of the Constitution having regard to some earlier orders issuing n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of proceedings under Article 226 of the Constitution to challenge the constitutional validity of the provisions of the statute which are placed in issue. Following this course of action is desirable, for this Court will then have the benefit of a considered view emanating from the High Court. Though the Counsel for the petitioners invokes Article 21, this is a case involving essentially a challenge to revenue legislation. Undoubtedly, the jurisdiction of this Court under Article 32 is a salutary constitutional safeguard to protect the fundamental rights of citizens. The Court must be solicitous in exercising it where a breach of fundamental human rights is in issue. But equally, whether recourse to the jurisdiction under Article 32 should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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