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SUSHRUT ARVIND DHARMADHIKARI, DUPPALA VENKATA RAMANA
Deepak Singhal – Appellant
Versus
Union Of India – Respondent
Headnote: Read headnote
ORDER :
Sushrut Arvind Dharmadhikari, J.
Heard finally at motion stage with consent of the parties.
1. The petitioner herein has filed the present petition seeking following reliefs from this court:-
7.2. To issue a writ of mandamus thereby quashing the proceedings instituted against the petitioner in the Crime No. 61/2022 and its ancillary proceedings.
7.3. To issue a writ thereby seeking a clarification from the GST department and the police authority to explain its stance as to why the petitioner has been implicated in the whole proceedings of the Crime No. 61/2022.
7.4. To allow the petition with costs.
7.5. To issue or pass any such orders or direction as this Hon. Court may deem fit to pass in the matter in hand.”
2. Brief facts of the case necessary for the disposa
GST authorities must follow procedural safeguards under the GST Act for prosecution, including obtaining prior sanction, and cannot invoke IPC provisions without adhering to GST procedures.
A show cause notice issued under the GST Act based on an investigation by an improper officer is invalid and must be set aside.
The main legal point established in the judgment is that the power to arrest under the CGST Act, 2017 should be based on valid reasons and evidence, and that bail should be the rule and jail the exce....
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