Rajni vs. Central Goods And Service Tax Gurugram & Anr.
Original PDF →Facts
The petitioner, Rajni, filed a writ petition under Article 226 of the Constitution and Sections 482 & 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023. The petition sought directions to the respondents to protect the petitioner's life and liberty and to refrain from taking coercive steps pursuant to a notice/summons dated 22.01.2025. The respondents are the Central Goods & Service Tax (CGST), Gurugram, and another (presumably the State GST authority, though not explicitly named as such). The petitioner, on instructions, wished to withdraw the present petition with liberty to avail a remedy in accordance with law. The court noted that the petition was filed seeking protection of life and liberty and to prevent coercive action.
Held
The Court noted that the petitioner, on instructions, wished to withdraw the present petition with liberty to avail a remedy in accordance with law. The Court disposed of the petition accordingly, granting the liberty sought by the petitioner. The Court explicitly stated that the observations made should not be construed as an expression of opinion on the merits of the case in any manner. Therefore, the Court did not decide the substantive issues regarding the protection of life and liberty or the validity of the notice dated 22.01.2025. The operative direction was to allow the withdrawal of the petition with liberty to pursue other remedies.
Key Issues
1. Whether the petitioner is entitled to protection of her life and liberty and a direction to the respondents not to take coercive steps, as sought under Article 226 of the Constitution and Sections 482 & 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023? Petitioner's contention: The petitioner sought directions for protection of life and liberty and to prevent coercive action from the respondents, specifically in relation to a notice dated 22.01.2025. The petitioner, on instructions, wished to withdraw the petition to pursue a remedy in accordance with law. Revenue/State's contention: The judgment does not record any specific arguments or contentions from the respondents (CGST and the other respondent). The court's order is based on the petitioner's request to withdraw the petition.
Sections Cited
Article 226, Sections 482, Sections 528
AI-generated summary — verify with the full judgment below
IN THE H (247/4)
Rajni
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
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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-1119-2025 (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.