Yogesh Gupta vs. Central Goods And Service Tax Gurugram & Anr.
Original PDF →Facts
The petitioner, Yogesh Gupta, filed a writ petition under Article 226 of the Constitution and Sections 482 & 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, before the High Court of Punjab and Haryana. The petition sought directions to protect the petitioner's life and liberty and to prevent coercive steps from being taken against him pursuant to a notice/summons. The respondents were the Central Goods & Service Tax, Gurugram, and another. The petitioner's counsel informed the court that the petitioner had already been arrested, rendering the present petition infructuous.
Held
The Court noted that the petitioner's counsel, on instructions, submitted that the petitioner had been arrested. Consequently, the Court found that the present petition had become infructuous. The Court directed that the petition be disposed of accordingly. The Court also clarified that these observations should not be construed as an expression of opinion on the merits of the case in any manner. Any pending applications were also to stand disposed of.
Key Issues
1. Whether the present writ petition, filed for protection of life and liberty and to prevent coercive steps, has become infructuous due to the petitioner's arrest? Petitioner's contention: The petitioner argued that since he has already been arrested, the relief sought in the writ petition, which was to prevent coercive steps and protect his life and liberty, is no longer available. Therefore, the petition should be disposed of as infructuous. Revenue's contention: The judgment does not record any specific contention from the revenue or the other respondent regarding the petitioner's arrest or the maintainability of the petition.
Sections Cited
Article 226, Sections 482, 528
AI-generated summary — verify with the full judgment below
IN THE H (247)
Yogesh G
Central G CORAM Present:
MAHAB
read with for directi further no dated 22.0 2. petitioner having be 3. 4. opinion on
202 sailesh HIGH COURT OF PUNJAB AND H
CRWP-1
Date of d Gupta
Versus Goods & Service Tax, Gurugram M: HON'BLE MR. JUSTICE M Ms.Simran Sharma, Advocat Mr.Divyanshu Kaushik, Adv Mr.Sunish Bindlish, Advocat Ms.Sidhi Bansal, Advocate Ms.Ridhi Bansal, Advocate, Mr.Neeraj Sheoran, DAG, H IR SINGH SINDHU, J. Present petition has been file h Sections 482 & 528 of Bhartiy ing the respondents to protect th ot to take any coercive steps in 01.2025 (P-1). Learned Counsel for the peti r has been arrested and as such, t een rendered infructuous. Disposed off accordingly. Above observations be no n merits of the case, in any mann Pending application(s), if any 25
(M
Whether speaking/reasoned : Whether Reportable :
HARYANA AT CHANDIGARH 1106-2025 (O&M)
decision: 28.02.2025
.....Petitioner & another .....Respondents MAHABIR SINGH SINDHU te
vocate, for the petitioner.
te
for respondent No.1-CGST. Haryana, for respondent No.2. ed under Article 226 of Constitut ya Nagarik Suraksha Sanhita, 20 he life and liberty of petitioner a pursuance to the notice/ summ tioner, on instructions, submits t the present petition be disposed ot construed as an expression ner. y shall also stand disposed off. MAHABIR SINGH SINDHU)
JUDGE Yes/No Yes/ No tion 023 and ons that off of SAILESH RANJAN 2025.03.01 14:21 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.