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MANMOHAN, ASHA MENON
Sartaj Ali – Appellant
Versus
Union Of India – Respondent
JUDGMENT
Manmohan, J. -
Crl.M.A.16841/2020 (exemption)
Allowed, subject to all just exceptions.
Consequently, present application stands disposed of.
Crl.M.A.16840/2020
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the constitutional validity of certain provisions of the Central Goods and Services Tax, Act, 2017.
3. This Court in a similar matter in Dhruv Krishan Maggu vs. Union of India & Ors., W.P.(C) 5454/2020 has refused to pass any interim order holding that it is not inclined to interfere with the investigation at this stage and that too in writ proceedings. The relevant observations made by this Court in Dhruv Krishan Maggu vs. Union of India & Ors. (supra) are reproduced hereinbelow:-
(i) There is always a presumption in favour of constitutionality of an enactment or any part thereof and the burden to show that there has been a clear transgression of constitutional principles is upon the person who impugns such an enactment. Further, laws are not to be declared unconstitutional on the fanciful theory that power would be exercised in an unrealistic fashion or in a vacuum or on the ground that there is a remote poss
Presumption in favor of constitutionality of an enactment and the wide scope of Article 246A influenced the court's decision to dismiss the application for interim relief.
The presumption of constitutionality remains strong against legislative challenges, and interference in ongoing investigations is unwarranted unless clear evidence of constitutional transgression is ....
Points of Law : Article 32 is a salutary constitutional safeguard to protect the fundamental rights of citizens - It would be appropriate to relegate the petitioner to the remedy of a petition under ....
Technical grounds should not obstruct the right to appeal; appeals must be heard on merits.
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