Monika Janghu vs. Central Goods And Service Tax Gurugram & Anr.

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CRWP/1105/2025HC Punjab and HaryanaGSTCNR PHHC01017406202528 February 2025Bench: MR. JUSTICE MAHABIR SINGH SINDHU1 pages
AI SummaryRemanded

Facts

The petitioner, Monika Janghu, filed a petition under Article 226 of the Constitution of India and Sections 482 & 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023. The prayer was for directions to the respondents to protect the petitioner's life and liberty and to refrain from taking coercive steps in pursuance of a notice/summons dated 22.01.2025. The respondents are the Central Goods & Service Tax, Gurugram, and another. 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 observations made should not be construed as an expression of opinion on the merits of the case.

Held

The Court did not decide the merits of the case. The petitioner, on instructions from her counsel, sought to withdraw the present petition. The Court granted this request, allowing the petitioner to withdraw the petition with liberty to avail a remedy in accordance with law. The Court explicitly stated that its observations should not be construed as an expression of opinion on the merits of the case. Any pending applications were also disposed of. The primary outcome was the withdrawal of the petition by the petitioner, not a substantive ruling on the GST matter itself.

Key Issues

1. Whether the petitioner is entitled to protection of her life and liberty and a direction to the respondents to refrain from taking coercive steps, as per Article 226 of the Constitution of India and Sections 482 & 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023? Petitioner's Contention: The petitioner sought protection for her life and liberty and requested that no coercive steps be taken against her, based on a notice/summons received. The petitioner, through her counsel, expressed a desire 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 made by the respondents (Central Goods & Service Tax, Gurugram, and another) regarding the petitioner's prayer or the merits of the case.

Sections Cited

Article 226, Section 482, Section 528

AI-generated summary — verify with the full judgment below

IN THE H (247/2)

Monika Ja

Central G

CORAM Present:

MAHAB

read with for directi further no dated 22.0 2. withdraw law. 3. 4. opinion on

28.02.

202 sailesh HIGH COURT OF PUNJAB AND H

CR

Da anghu

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

(M

Whether speaking/reasoned : Whether Reportable : HARYANA AT CHANDIGARH RWP-1105-2025 (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.