Vemula Yougander vs. Union Of INDIA
Held
The Court held that Section 41-A of Cr.P.C. is not mandatory for offenses under Section 69(1) of the CGST Act, 2017. However, considering the petitioner's physical challenge, the court directed him to appear before the authorities only on Mondays and Fridays for investigation.
Facts
The petitioner, a physically challenged accountant, filed a writ petition seeking to restrain the GST intelligence authorities from interfering with his liberty and issuing summons. He alleged harassment due to repeated calls and long waits at the office, exacerbated by his physical condition. The authorities contended that the petitioner was involved in facilitating input tax credit based on fake invoices for numerous companies.
Key Issues
Whether Section 41-A of Cr.P.C. must be followed for arrests under Section 69(1) of the CGST Act, and whether the summons issued to a physically challenged person constitute harassment.
Sections Cited
Section 69, Section 41-A
AI-generated summary — verify with the full judgment below
[ 337e 1 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINETEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 34106 OF 2023 Between: Vemula Yougander, S/o Vemula Rama Krishna, aged about 44 years, Occ- Computer Operator, Ri/o H.No.1-6-26, Alankar Road, New Prakash Press, suryapet' suryapet District' ...pETrroNER AND 'I . Union of lndia, lntelligence (DGGI), Rep. by its Secretary, # 1st and 2nd Floor, Wing Number 06, West Block, 08, RK Puram, New Delhi, Delhi-1 10066. 2. Union of lndia, Rep- by its Director General of GST, lntelligence (DGGI), Hyderabad Zonal Unit, Hyderabad.
The Senior lntelligence Officer, Rep. by its Director General of GST, lntelligence (DGGI), Kavuri Hills, Mandapur, Hyderabad.
M/s A2amal Trading Co Old Scrap, D.No.1-8-43/43, Church Compound, Suryapet Town and District-508213, Req. by its Proprietor, Azmal,
M/s'Yismine Traders, D.No.1-8-43lA3, Church Compound, Suryapet Town and District5O82'
Rep. by its Proprietor, Yasmine,
M/s Rajesh Scrap Traddrs, Church Compound, Suryapet Town and Dist
The judgment continues below.
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