Sapna Garg vs. Principal Commissioner, Central Goods And Service Tax
Original PDF →Facts
The petitioner, Sapna Garg, filed a writ petition under Articles 226/227 of the Constitution of India seeking directions from the Principal Commissioner, Central Goods & Services Tax. The petitioner requested copies of summons issued between November 9-11, 2020, under Section 70 of the CGST Act, 2017, an arrest memo concerning her husband, Ankur Garg, and a panchnama dated November 11, 2020, drawn during a search at the office premises of M/s Ankur Garg and Associates. The petitioner is the wife of the individual who is the subject of the GST proceedings.
Held
The Court held that the petitioner, being the spouse of the accused (Ankur Garg), did not possess the locus standi to approach the Court with the instant petition. The Court noted that the petitioner's counsel was unable to offer any justification for the husband's absence from seeking redressal of his own grievances. Consequently, the Court was not inclined to accept the prayer made in the writ petition. The principle established is that a spouse generally lacks the direct legal interest to challenge actions taken against another individual under tax laws, unless specific circumstances conferring such standing are demonstrated.
Key Issues
1. Whether the petitioner, as the spouse of the individual under investigation, has the locus standi to file a writ petition seeking documents related to GST proceedings against her husband. The petitioner's counsel did not provide an explanation as to why the husband himself had not approached the court to address his grievances. The respondent, represented by the Sr. Standing Counsel, CBIC, implicitly argued that the petitioner lacked the necessary legal standing to pursue this petition.
Sections Cited
Section 70
AI-generated summary — verify with the full judgment below
CWP-354-2021 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-354-2021 (O&M) Date of decision : 11.01.2021 Sapna Garg ...Petitioner(s) Versus Principal Commissioner, Central Goods & Services Tax ...Respondent(s) CORAM:- HON'BLE MR. JUSTICE JITENDRA CHAUHAN HON'BLE MR. JUSTICE VIVEK PURI Present: Mr. Deepak Gupta, Advocate for the petitioner(s). Mr. Sourabh Goel, Sr. Standing Counsel, CBIC, for the respondent. JITENDRA CHAUHAN J. (ORAL) The matter has been taken up through video-conferencing in the light of the pandemic COVID-19 situation and as per instructions. This writ petition under Articles 226/227 of the Constitution of India has been filed, inter alia, seeking a direction to the respondent to supply copies of summons issued during 09.11.2020 to 11.11.2020, under Section 70 of the CGST Act, 2017, arrest memo with regard to the husband of the petitioner, Ankur Garg; and panchnama dated 11.11.2020 and 11.11.220 drawn during search at office premises of M/s Ankur Garg and Associates. Heard. The instant petition has been preferred by the wife of the ATUL SETHI 2021.01.13 13:03 I attest to the accuracy and authenticity of this document
CWP-354-2021 -2- accused, Ankur Garg. Learned counsel has not been able to tender any explanation as to why husband of the petitioner has not come forward for the redressal of his grievance. The petitioner, being spouse of the accused, cannot be said to have any locus standi, while approaching this Court by way of the instant petition. In view of the above, we are not inclined to accept the prayer made. Dismissed. In view of the dismissal of the writ petition, the case file of CRM-M-44175-2020 which was ordered to be tagged along with the present case, is ordered to be segregated. (JITENDRA CHAUHAN) (VIVEK PURI) JUDGE JUDGE 11.01.2021 atulsethi Whether speaking/reasoned : Yes No Whether Reportable : Yes No ATUL SETHI 2021.01.13 13:03 I attest to the accuracy and authenticity 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.