Shahnawaz Khan vs. State Of West Bengal And Ors.
Facts
The petitioner, Shahnawaz Khan, filed a writ petition challenging a summons dated July 17, 2023, and a search and seizure proceeding. The summons required the petitioner's personal appearance on July 10, 2023. The respondents are the State of West Bengal and CGST authorities. The court considered the facts and circumstances of the case regarding the investigation arising from the search and seizure. The summons, having a past appearance date, was deemed to have no further force.
Held
The Court held that it was not inclined to interfere with the investigation at this stage arising out of the search and seizure proceedings. Regarding the impugned summons dated July 17, 2023, which asked for personal appearance on July 10, 2023, the Court found that it had no more force and no cause of action survived. Therefore, the writ petition was dismissed. However, the dismissal was made without prejudice to the petitioner's right to make an appropriate application for the release of seized materials, which the respondent authorities were directed to consider in accordance with law. The issue of the validity of the search and seizure proceedings themselves, beyond the scope of interference at this stage, was not expressly decided.
Key Issues
1. Whether the Court should interfere with the ongoing investigation at this stage, arising out of the search and seizure proceedings. The petitioner's argument is not explicitly recorded. The revenue's contention is that the court should not interfere with the investigation at this stage. 2. Whether the impugned summons dated July 17, 2023, requiring personal appearance on July 10, 2023, is still valid and requires a cause of action. The petitioner's argument is not explicitly recorded. The revenue's contention is that the summons is no longer operative due to the past date.
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2023 PB Sl. No.
WPA 16383 of 2023 Shahnawaz Khan Vs State of West Bengal & Ors. Mr. S. M. Akhter. … For the Petitioner. Mr. K. K. Maiti, Mr. Tapan Bhanja. …….for the CGST authorities. Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal. ………for the State. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned summons and the search and seizure proceeding in question. Considering the facts and circumstances of the case, this Court is not inclined to interfere with the investigation at this stage arising out of the search and seizure and so far as the impugned summons is concerned dated 17th July, 2023, by which petitioner was asked for personal appearance on 10th July, 2023, has no more force today and against that no cause of action survives. Accordingly, this writ petition being WPA 16383 of 2023 is dismissed. However, dismissal
2 of this writ petition will not be a bar on the part of the petitioner to make appropriate application in accordance with law for release of seize materials and if such application is made, the same may be considered by the r
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