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IN THE HIGH COURT OF JUDICATURE AT BOMBAY AURANGABAD BENCH
SANDIPKUMAR C.MORE, Y.G.KHOBRAGADE
Kanhaiya Nilambar Jha – Appellant
Versus
Union of India through Secretary, Department of Revenue, New Delhi – Respondent
| Table of Content |
|---|
| 1. petition challenges illegal gst arrest and detention. (Para 1 , 2 , 3) |
| 2. parties dispute summons validity and detention. (Para 4 , 5 , 6) |
| 3. voluntary summons compliance without objection confirmed. (Para 7 , 8 , 9 , 10) |
| 4. no 7-day notice required for section 70 summons. (Para 11 , 12) |
| 5. summoned attendance not illegal detention. (Para 13 , 14) |
| 6. writ petition dismissed; rule discharged. (Para 15) |
JUDGMENT :
SANDIPKUMAR C. MORE, J.
1. Rule. Rule made returnable forthwith. Heard finally with consent of the learned counsel for the petitioner as well as learned A.P.P.
2. By way of this writ petition, the petitioner Kanhaiya Nilambar Jha, who is posing himself as an Office Boy in M/s Kabsan Services Private Limited, is seeking declaration about his arrest by present respondent No.4 in Case No.1/2025, as null and void. He has also prayed for quashing and setting aside the order dated 21.06.2025 passed by the learned Judicial Magistrate (First Class), Nanded granting his magisterial custody. Consequently, the petitioner has sought direction to respondent No.4 to give him compensation of Rs.10,00,000/- (Rupees Ten Lakh) towards his illegal arrest.
3. Chronology of the events
Summons under Section 70 CGST Act for inquiry needs no 7-day notice; voluntary attendance and compliance do not amount to detention, precluding compensation claims.
Summons issued under Section 70 CGST Act are part of an inquiry and do not amount to the initiation of legal proceedings, requiring adherence to procedural safeguards.
Illegality in arrest proceedings under the Central Goods and Services Tax Act requires strict adherence to statutory safeguards, including explicit 'reasons to believe' about the occurrence of the al....
The main legal point established in the judgment is that for an offence to be cognizable and non-bailable under the CGST Act, the input tax credit wrongly availed must exceed Rs.5 crores. Additionall....
The main legal point established in the judgment is the requirement of 'reasons to believe' for arrest under section 69 of the CGST Act and the need to balance custodial interrogation with personal l....
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