Shyam Kumar Garg And 2 Others vs. Director General Of GST Intelligence And 2 Others
Held
The Court held that the writ petition was based on mere apprehension rather than the enforcement of legal rights. The apprehension of "third degree treatment" was considered to be within the realms of conjecture and surmise. The Court reasoned that the respondent authorities are bound to act in accordance with the law, and therefore, the petitioners' apprehension was unfounded at that stage. Consequently, the Court found the case unfit for entertainment by a Constitutional Court exercising its discretionary high prerogative writ jurisdiction under Article 226 of the Constitution of India. The Court did not decide on any specific GST provisions or amounts in dispute as the petition was dismissed on procedural grounds.
Facts
The writ petition was filed by Shyam Kumar Garg and two others against the Director General of GST Intelligence and two other respondents. The Director General of GST Intelligence, Bhopal Zonal Unit, had initiated an inquiry or investigation, leading to the issuance of summons by the Senior Intelligence Officer. The petitioners expressed apprehension that upon reaching Bhopal, they would be subjected to "third degree treatment" by the respondents. The petitioners' counsel argued this apprehension was the basis for the writ petition.
Key Issues
1. Whether the writ petition, based on apprehension of future mistreatment rather than the enforcement of existing legal rights, is maintainable under Article 226 of the Constitution of India? Petitioner's Argument: The petitioners apprehended that they would face "third degree treatment" by the respondents if they appeared in Bhopal pursuant to the summons. This apprehension formed the basis of their writ petition. Respondent's Argument: The respondents, as authorities, are bound to act in accordance with the law. The apprehension of the petitioners was considered unfounded at this stage.
AI-generated summary — verify with the full judgment below
Court No. - 7 Case :- WRIT TAX No. - 1385 of 2019 Petitioner :- Shyam Kumar Garg And 2 Others Respondent :- Director General Of Gst Intelligence And 2 Others Counsel for Petitioner :- Amit Mahajan,Pradeep Singh Counsel for Respondent :- Krishna Agarawal Hon'ble Biswanath Somadder,J.
Hon'ble Ajay Bhanot,J.
This writ petition has been taken out on the basis of mere apprehension rather than for the purpose of seeking enforcement of one's legal right(s).
The facts of the case as narrated in the writ petition reveals that the Director General of G.S.T. Intelligence, Bhopal Zonal Unit, Bhopal, has launched some enquiry and/or investigation for which summons have been issued by the respondent no. 2, being the Senior Intelligence Officer, DGCEI Bhopal Zonal Unit, Bhopal.
The apprehension of the writ petitioners as submitted by the learned advocate for the writ petitioners that once the petitioners are in Bhopal, they will be subjected to third degree treatment by the respondents are purely within the realms of conjecture and surmise.
The respondents authorities are bound to act in accordance with law and the apprehension of the writ petitioners, at this stage, is unfounded. As such, we do
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