Yash vs. Central Goods And Service Tax Gurugram & Anr.
Original PDF →Facts
The petitioner, Yash, filed a 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 the respondents, including the Central Goods & Service Tax (CGST), Gurugram, to protect the petitioner's life and liberty and to refrain from taking any coercive steps in pursuance to a notice/summons dated 22.01.2025. The petitioner, on instructions, wished to withdraw the present petition with liberty to avail remedy in accordance with law. The court noted that the petition was filed seeking protection of life and liberty and to prevent coercive steps.
Held
The Court noted that the petitioner, on instructions, wished to withdraw the present petition with liberty to avail remedy in accordance with law. Consequently, the Court disposed of the petition accordingly, granting the liberty sought by the petitioner. The Court explicitly stated that the above observations should not be construed as an expression of opinion on the merits of the case, in any manner. Any pending applications were also disposed of. The operative direction was to dispose of the petition with liberty to the petitioner to avail remedy in accordance with law.
Key Issues
1. Whether the petitioner is entitled to protection of life and liberty and a direction to the respondents to refrain from taking coercive steps in pursuance to the notice/summons dated 22.01.2025, under Article 226 of the Constitution and Sections 482 & 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023? Petitioner's contention: The petitioner, on instructions, sought to withdraw the petition with liberty to avail remedy in accordance with law, implying a desire to address the underlying issue through appropriate legal channels rather than pursuing the writ petition for protection of life and liberty and stay on coercive steps. Revenue's contention: The judgment does not record any specific contention from the revenue or respondent No.1-CGST regarding the merits of the case or the petitioner's prayer for protection of life and liberty. The counsel for respondent No.1-CGST and respondent No.2 were present.
Sections Cited
Article 226, Sections 482, Sections 528
AI-generated summary — verify with the full judgment below
IN THE H (247/3)
Yash
Central G
CORAM Present:
MAHAB
read with for directi further no dated 22.0 2. withdraw law. 3. 4. opinion on
202 sailesh HIGH COURT OF PUNJAB AND H
CR
Da
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 pe the present petition with liberty Disposed off accordingly wit Above observations be no n merits of the case, in any mann Pending application(s), if any 25
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Whether speaking/reasoned : Whether Reportable : HARYANA AT CHANDIGARH RWP-1109-2025 (O&M) ate of 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 titioner, on instructions, wishes to avail remedy in accordance w th liberty aforesaid. ot construed as an expression ner. y shall also stand disposed off. MAHABIR SINGH SINDHU)
JUDGE Yes/No Yes/ No tion 023 and ons s to with 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.