Daljit Singh vs. Union Of INDIA And Others

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CRM-M/22049/2021HC Punjab and HaryanaGSTCNR PHHC01049228202112 January 2022Bench: MR. JUSTICE ANOOP CHITKARA1 pages
AI SummaryDismissed

Facts

The petitioner, Daljit Singh, filed a petition before the High Court of Punjab and Haryana. The respondents were the Union of India and others. The petitioner sought anticipatory bail or protection from arrest. The revenue, represented by the Sr. Standing Counsel for Union of India, stated in its reply that as of the date of the hearing, there was no arrest authorization against the petitioner under the CGST Act. The Court was informed that the petitioner could not be arrested without such authorization from the Principal Commissioner, CGST, Ludhiana.

Held

The Court held that the present petition was premature. The reasoning was based on the submission by the revenue that no arrest authorization had been issued against the petitioner under the CGST Act. The Court noted that the petitioner could not be arrested without such authorization. Therefore, the Court dismissed the petition as premature. The ratio decidendi is that a petition seeking anticipatory relief against arrest under the CGST Act is premature if no arrest authorization has been issued. The operative direction was to dismiss the petition with liberty to the petitioner to move an appropriate application for bail as and when arrested. The Court also clarified that the dismissal would not prevent the filing of a fresh petition.

Key Issues

1. Whether the present petition seeking anticipatory bail or protection from arrest is maintainable when no arrest authorization has been issued against the petitioner under the CGST Act. Petitioner's Arguments: The judgment does not record any specific arguments made by the petitioner. However, the filing of the petition itself indicates a concern regarding potential arrest. Revenue's Arguments: The revenue contended that as per their reply, there was no arrest authorization issued against the petitioner under the CGST Act. They further argued that arrest is contingent upon obtaining such authorization from the Principal Commissioner, CGST, Ludhiana.

Sections Cited

CGST Act

AI-generated summary — verify with the full judgment below

CRM-M-22049-2021

1

205

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CRM-M-22049-2021 Date of Decision : 12.01.2022

Daljit Singh

…Petitioner Versus Union of India and others

…Respondents

CORAM : HON’BLE MR. JUSTICE ANOOP CHITKARA Present: None for the petitioner.

Mr. Sourabh Goel, Sr. Standing Counsel

for Union of India.

****

ANOOP CHITKARA, J (ORAL)

Learned senior standing counsel for Union of India has drawn the attention of this Court to paragraph 10 of the reply wherein it has been specifically mentioned that as on date, there is no arrest authorisation qua the petitioner under the CGST Act. The petitioner cannot be arrested without arrest authorisation from the Principal Commissioner, CGST, Ludhiana.

Given above, the present petition is premature. Consequently, the same is dismissed with liberty to the petitioner to move an appropriate application for bail as and when he is arrested in this case.

It is clarified that dismissal of the present petition will not come in the way of filing of fresh petition.

(ANOOP CHITKARA)

JUDGE January 12, 2022 Manpreet

Whether speaking/reasoned

Yes/No

Whether reportable

Yes/No MANPREET SINGH 2022.01.12 15:15 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.