Niaz Ahmed vs. Additional Director, Directorate General Of GST Intelligence And Anr.

CRM (A)/3234/2025HC CalcuttaGSTCNR WBCHCA042986202531 October 2025Bench: HON'BLE JUSTICE JAY SENGUPTA3 pages
AI SummaryRemanded

Held

The Court noted the conflicting versions presented by the learned advocates for the petitioner and the respondent regarding the proceedings before the Vacation Bench. It acknowledged that the anticipatory bail application had become infructuous due to the petitioner's arrest during its pendency. The Court did not definitively rule on whether the respondent authority had taken advantage of their own wrong or committed contempt. However, it recognized the exceptional nature of the situation where an arrest occurred during the pendency of an anticipatory bail application after adjournments attributed to the respondent's non-appearance. The Court disposed of the anticipatory bail application CRM (A) 3234 of 2025 without further orders, but granted the petitioner liberty to pray before the learned jurisdictional Court on the next date of hearing, November 6, 2025, for consideration in accordance with law.

Facts

The petitioner, Niaz Ahmed, filed an application for anticipatory bail in connection with a criminal proceeding initiated by the DGGI, which resulted in a complaint case under Section 132 of the CGST Act. The petitioner's anticipatory bail application was heard by the Vacation Bench on October 9, 2025, and then on October 14, 2025. The petitioner alleges that the respondent sought an adjournment on the first date, and on the second date, no one appeared for the respondent, leading to an adjournment and the matter being placed before the regular Bench. During this pendency, the CGST authority issued a summons, and upon the petitioner's appearance, he was taken into custody, rendering the anticipatory bail application infructuous. The respondent denies these allegations, stating the matter was not called on October 9, and on October 14, a prayer was made to release the matter to the regular Bench, with the respondent's advocate appearing virtually.

Key Issues

1. Whether the respondent authority acted in contempt of court by arresting the petitioner during the pendency of his anticipatory bail application, especially after the respondent's alleged non-appearance and subsequent adjournment of the matter to the regular Bench? (Question of law and fact, turning on the conduct of the respondent and the procedural history of the anticipatory bail application). Petitioner's arguments: The petitioner contends that the respondent's actions, particularly arresting him after his appearance pursuant to a summons while his anticipatory bail application was pending and adjourned due to the respondent's non-appearance, constitute a contemptuous act. They argue that the respondent took advantage of their own wrong. Respondent's arguments: The respondent denies the petitioner's version of events, stating that the matter was not called on October 9, and on October 14, a prayer was made to release the matter to the regular Bench. They assert that the respondent's advocate appeared virtually and that the adjournment was on the petitioner's advocate's prayer. They deny any deliberate non-appearance or attempt to circumvent the anticipatory bail proceedings.

Sections Cited

Section 132, Section 438, Section 482

AI-generated summary — verify with the full judgment below

31.10.

2025. p.b. S.L. No.

53.

Ct. No.

28.

CRM (A) 3234 of 2025

In Re:- An application for anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973/Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023. In the matter of:- Niaz Ahmed.

Mr. Tarique Quasimuddin, Ms. Sanchita Chaudhuri, Mr. Adnan Lodi.

…..for the petitioner.

Ms. Rajashree Venkat Kundalia, Mr. Tapan Bhanja.

…..for the O.P.

Learned advocate appearing on behalf of the petitioner submits as follows. The petitioner had filed the present application for anticipatory bail in respect of a criminal proceeding initiated by the DGGI which has now led to the filing of a complaint case under Section 132 of the CGST Act. The petitioner filed an application for anticipatory bail before the vacation Bench. The same came up for hearing before the vacation Bench on 9th October, 2025. An adjournment was sought on behalf of the respondent. However, there was no formal order recorded. On the next date i.e., on 14th October, 2025, the matter was called on for hearing. But,

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.