Sudhir Kumar Aggarwal vs. Directorate General Of GST Intelligence

W.P.(CRL)/2686/2019HC DelhiGSTCNR DLHC01003170201906 November 2019Bench: HON'BLE MR. JUSTICE BRIJESH SETHI14 pages

For Petitioner: Ms. Geeta Luthra, Sr. Adv. with Mr. Prateek Yadav, AdvFor Respondent: Mr. Harpreet Singh, Sr. St. Counsel

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Held

The Court modified its earlier order, holding that the presence of a lawyer is not permissible during examination by GST officers. It reasoned that GST officers are not police officers and that Supreme Court judgments distinguish this scenario from cases where lawyer's presence is allowed.

Facts

The petitioner sought a writ of mandamus to prevent harassment during a GST investigation. He apprehended physical, mental, or verbal mistreatment and requested the presence of his lawyer during questioning, citing Supreme Court precedents.

Key Issues

Whether a lawyer's presence is permissible during GST investigation questioning, and whether Supreme Court judgments on police interrogation apply to GST officers.

Sections Cited

Section 132, Section 70, Section 138

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Cause title — parties, addresses and appearances

W.P. (CRL) 2686/2019 Page 1 of 14 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment reserved on: 30.09.2019. Judgment pronounced on: 06.11.2019. ` + W.P.(CRL) 2686/2019 SUDHIR KUMAR AGGARWAL ..... Petitioner Through:- Ms. Geeta Luthra, Sr. Adv. with Mr. Prateek Yadav, Adv. versus DIRECTORATE GENERAL OF GST INTELLIGENCE ..... Respondent Through:-Mr. Harpreet Singh, Sr. St. Counsel. CORAM: HON'BLE MR. JUSTICE BRIJESH SETHI

JUDGMENT

BRIJESH SETHI, J.

Vide this order, I shall dispose of an application for modification of order dated 20.09.2019 passed by this court, moved by petitioner under article 226 of the constitution of India read with section 482 of the code of criminal procedure, 1973 for writ of mandamus directing the respondents to not cause any physical, mental or verbal harassment to the petitioner during pendency of the investigation.

W.P. (CRL) 2686/2019

It was submitted by the learned counsel for the petitioner in his petition that the petitioner was a Director of M/s Dominion Expoventures Pvt.

The judgment continues below.

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