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2021 Supreme(SC) 916

D. Y. CHANDRACHUD, INDIRA BANERJEE, SANJIV KHANNA
Devendra Dwivedi – Appellant
Versus
Union Of India – Respondent


Advocates appeared:
Mr. Mukul Rohatgi, Sr. Advocate, Mr. Bijendra Chahar, Sr. Advocate, Mr. Amit Bhandari, Advocate, Mr. Kumar Shashank, Advocate, Mr. Purushottam Sharma Tripathi, Advocate, Mr. Abhishek Tripathi, Advocate, Mr. Mukesh Kumar Singh, Advocate, Mr Vijay Aggarwal, Advocate, Mr Mudit Jain, Advocate, Mr Yugant, Advocate, Mr. Akbar Siddique, Advocate, for the Appellant; Mr K K Venugopal, Attorney General For India Mr. Tushar Mehta, Solicitor General Mr. S.V. Raju, ASG Mr. Zoheb Hossain, Advocate, Mr. Kanu Agarwal, Advocate, Mr. B. Krishna Prasad, Advocate, for the Respondent

ORDER

W.P.(Crl) No.272/2020. 273/2020 and 276/2020

1. Mr Mukul Rohatgi, learned Senior Counsel appearing on behalf of the petitioners, seeks the permission of the Court to withdraw the petitions with liberty to move the High Court in appropriate proceedings.

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 The writ petitions are dismissed as withdrawn with liberty as prayed.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 etc for valid commencement of investigation into any offence qua the petitioner.

    3. Declare the entire investigations erroneously commenced by the Respondents qua the Petitioner as non est, illegal, void ab initio f

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