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IN THE HIGH COURT OF JHARKHAND AT RANCHI
GAUTAM KUMAR CHOUDHARY
Pramod Kumar Agrawal, son of Laxmi Prasad Agrawal – Appellant
Versus
Directorate General Of Goods And Services Tax Intelligence – Respondent
| Table of Content |
|---|
| 1. overview of the case and allegations. (Para 1 , 2 , 3) |
| 2. petitioner's arguments regarding arrest legality. (Para 4 , 5 , 6 , 7 , 8 , 9) |
| 3. respondents' arguments against arrest challenge. (Para 10 , 11 , 12 , 13 , 14 , 15) |
| 4. court's analysis of arrest and legality. (Para 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25) |
| 5. final order dismissing the writ petition. (Para 26) |
JUDGMENT :
GAUTAM KUMAR CHOUDHARY, J.
I.A. No.17252 of 2025 and I.A. No. 17361 of 2025
Both these interlocutory applications have been filed on behalf of the petitioner for removing the surviving defects, as pointed by the office.
Learned counsel for Respondent No.2 has raised no objection.
Hence, the surviving defects, as pointed by the office, are hereby ignored.
Both these interlocutory applications stand disposed of.
W.P. (Cr.) (Filing) No.29121 of 2025
Instant writ petition is filed under Article 226 of the Constitution of India for issuance of writ of certiorari for quashing the arrest memo dated 04.12.2025 issued in Complaint Case No.4596 of 2025 pending before the Court of Special Judge, Economic Offences, Jamshedpur in exercise of power conferred under Section 69 of Central Goods & Services Tax A
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.
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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