IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SONIA GOKANI, MAUNA M. BHATT, JJ.
Sanjay Mukeshbhai Patel – Appellant
Versus
State Of Gujarat – Respondent
R/Special Criminal Application No.3089 of 2022
Decided on : 13-07-2022
Constitution of India, 1950 – Articles 21, 22, 226 – Criminal Procedure Code, 1973 – Section 41, 167 – Fundamental rights – Caused infringement – Engaged professionally as tax consultant – Relation to license – Procedure established by law – Held, Applying same yardstick, a word of caution needs to be sent to Respondent Officers – Merely because section empowers Officers to carry out an investigation or inquiry, does not give them unbridled power to infringe upon a citizen’s fundamental right guaranteed under Article 21 of Constitution of India – Court hope and trust that respective State government will formulate certain guidelines enlisting procedure to be followed by Officers while ensuring liberty of citizens is maintained at all points of time – This is over an above direction issued by my esteemed senior sister Justice Gokani in operative order of decision – Ordered Accordingly.
JUDGMENT :
SONIA GOKANI, J.
1. The petition is preferred seeking the directions of issuance of writ of habeas corpus for the respondent no.6 – brother of the present petitioner, allegedly illegally confined by the GST Officer – respondent no.2 since 18.03.2022. The respondent no.6 is the real brother of the petitioner and is engaged professionally as tax consultant. He also works in relation to the license. The petitioner and his brother both reside together.
2. It is averred by the petitioner that a raid was conducted by the GST Officers at the residence of one person namely Mr. Bharat Patel situated at Bhaktinagar Society, near IDBI Bank, Gurukul Road, Ahmedabad on 17.03.2022. During the said raid, a laptop was found which had certain material which necessitated calling of the respondent no. 6 on 18.03.2022. The respondent no.6 was called between 2:00 to 3:00 pm at the residence of Mr. Bharat Patel by GST Officers through phone call made by the son of Mr. Bharat Patel.
2.1. The respondent no. 6 when visited Mr. Bharat Patel’s residence, the respondent no.2 along with the GST officers started interrogating him. At 3:48 pm, the respondent no.6 along with several GST officers including respondent no.2 visited the residence of the petitioner and informed the family members that they were having the search warrant and also an authority to raid the residence. The GST officers along with respondent no.2 left at around 9:23 pm and by then, they had seized computer, cheque books and other documents from the residence.
2.2. The petitioner reached the GST office, Ashram Road at around 10:23 pm along with his friends, but, he was not allowed to enter the GST building premise by the guards. He was not permitted as except with the permission of the concerned officer, such entry was not allowed. In order to know the whereabouts of the respondent no.6, the GST officers were called by the petitioner and from the raiding team’s mobile number being 9979651283, such inquiry was made. The petitioner learnt that the respondent no.6 has been called under the pretext of recording his statement pursuant to the raid conducted at Mr. Bharat Patel’s residence. He was to be allowed to go home in a couple of hours. He was also ensured that the respondent no.2 would make petitioner speak to the respondent no.6. He therefore waited till 3:00 am in the morning and had no option but to return to the residence.
2.3. The next day i.e. on 19.03.2022, the petitioner again went to the GST office and was not allowed the entry. He again failed to get any information about the whereabouts of respondent no.6 and therefore, he tried to contact the respondent no.2 on his mobile number being 9638841415. He was conveyed by the respondent no.2 that the statement of respondent no.6 was being recorded and he would be released shortly. On 02.03.2022, the two pairs of the cloths had been given to one GST officer at the main gate of the GST office building, however, he was not allowed to meet the respondent no.6 and the interrogation continued. The respondent no.6 was detained at the GST office. Petitioner was in touch with the respondent no.2 and was informed every time that they are on the verge of concluding the statement of respondent no.6 and would release him in some time. Therefore, it is alleged that the respondent no.6 is in illegal custody of the respondent authorities. The screen shot showing the phone calls made to the respondent no.1 and one GST officer having mobile also is forming part of the annexures.
2.4. It is further averred that neither the petitioner nor anyone is given the copy of FIR, arrest memo or any such document nor a copy of panchnama is shared and therefore, it is emphatically alleged that the respondent no.6 is illegally detained without any cogent reason. The document and details regarding custody of the respondent no.6 was denied to be parted by the GST officials and the respondent no.2.
2.5. It is further averred that the respondent no.5 was contacte
Arnesh Kumar vs. State of Bihar
A.K. Gopalan v. Union of India reported in AIR 1966 SC 816
C.B.Gautam v. Union of India & ors. reported in 1993 (1) SCC 78
D.K.Basu vs. State of West Bengal
K.I.Pavunny vs. Assistant Collector, Central Excise Collectorate
Poolpandi and others v. Superintendent
Surendra Kathadbhai Jebalia vs. State
Serious Fraud Investigation Office vs. Rahul Modi and Another
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....
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.
Detention of any person for enquiry whether amounts to arrest.
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.