Detention as per statutory provisions under GST Act was lawful; alternative remedies must be pursued before seeking higher court intervention.

JUDGMENT :

J. C. DOSHI, J.

1. By way of this petition, the petitioner has prayed for following reliefs:

A) To issue a Writ of Mandamus and/or Writ of Certiorari or any other writ order or direction, directing to quash and set aside an order dated 10/12/2020 passed by Hon'ble Court of Additional Chief Metropolitan Magistrate at Ahmedabad at Annexure-O in connection with File No. CCST/STO/ENF/ESU-0/Suprim Patel/2020-21/B.1 registered with Office of Chief Commissioner State Tax. Gujarat State, Ahmedabad and release the petitioner;

B) Pending admission and final disposal of this Petition, to stay implementation and operation of an order dated 10/12/2020 passed by Hon'ble Court of Additional Chief Metropolitan Magistrate at Ahmedabad at Annexure-O in connection with File No. CCST/STO/ENF/FSU-0/Suprim Patel/2020-21/B.1 registered with Office of Chief Commissioner, State Tax, Gujarat State, Ahmedabad and release the petitioner;

C) Pending admission and final disposal of this Petition to release the petitioner in connection with File No. CCST/STO/ENF/FSU-0/Suprim Patel/2020-21/B.1 registered with Office of Chief Commissioner. State Tax, Gujarat State, Ahmedabad;

D) To dispense with the filing of the affidavit as the petitioner is in judicial custody;

E) To pass any other and further orders as may be deemed fit and proper;

F) To provide for the costs of this petition.

1.1 Glance at the facts limited to deciding the petition are as under :

1.2 The petitioner is a proprietor of Sun Transport Corporation having GSTN: 24DDGPP7810B1ZT, had his business premises at T-18. Supathya Arcade, Highway Road, Unjha, District Mehsana. The petitioner submits that the petitioner does not owe any transport vehicle but is arranging a transport vehicle on commission basis.

1.3 On 04/12/2020, the petitioner received a phone call from a GST officer at afternoon calling, the petitioner to present at his business premises. After the lunch the petitioner remained present at his business premises where the petitioner was served a summons by the Respondent No.3 asking him to remain present at 4 PM.

1.4 According to the petitioner he was taken from his office premises to the GST office to which the petitioner shown his willingness. The petitioner stated that he was being interrogated till late night upto 02:30 AM of 05/12/2020 and then was compelled to stay in the office premises at Unjha.

1.5 The petitioner stated that at the evening hours of 05/12/2020, the petitionier was taken to Ahmedabad, GST Office from Unjha GST Office in a Innova Car hired by the respondents. After reaching Ahmedabad, the petitioner was taken to Rajya Kar Bhawan, Ashram Road. Ahmedabad where the respondent No 4 had served summons dated 05/12/2020 to the petitioner. The petitioner states that the petitioner was again interrogated till late night upto 03:00 am of 06/12/2020 and then was compelled to stay in the office premises at Rajya Kar Bhawan, Ashram Road Ahmedabad.

1.6 In the meantime, the respondent No.3 had conducted search on 04/12/2020 at petitioner's business premises and an Order of Seizure in FORM GST INS-02 dated 05/12/2020 was passed under Rule 139(2) of the Gujarat Goods and Service Tax Rules, 2017. Even the petitioner's residence was also searched on 05/12/2020 and an Order of Seizure in FORM GST INS-02 was passed on 05/12/2020 under Rule 139(2) of the Gujarat Goods and Service Tax Rules, 2017.

1.7 The petitioner stated that the petitioner was interrogated throughout the day of 06/12/2020 at Rajya Kar Bhawan, Ashram Road, Ahmedabad, without there being any summons issued to the petitioner. However, the petitioner was taken to Green Cross Laboratory by the respondents for Covid-19 test. Since the petition