Akhil Krishan Maggu And Another vs. Deputy Director, Dggi And Others
Held
The Court directed the Directorate not to take Petitioner No. 1 into custody without prior approval and ordered Petitioner No. 1 to appear when summoned. The Court clarified it was not expressing an opinion on the merits of the case and the Directorate could continue its investigation.
Facts
The petitioners, a lawyer and his father, were summoned by the GST Intelligence Directorate in connection with an alleged IGST refund fraud. The petitioners claim the summons are a result of vendetta after the lawyer represented exporters in a previous case. The Directorate alleges the petitioners connived to create dummy firms and avail refunds.
Key Issues
Whether the summons issued by the GST Intelligence Directorate were issued with malicious intent, and whether the Directorate had sufficient evidence to implicate the petitioners in the alleged fraud without proper procedural adherence.
Sections Cited
Section 73A
AI-generated summary — verify with the full judgment below
CWP No.24195 of 2019(O&M) #1# IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH. Date of Decision:-15.11.2019 CWP No.24195 of 2019(O&M) Akhil Krishan Maggu & Anr. ......Petitioners. Versus Deputy Director, Directorate General of GST Intelligence & Ors. ......Respondents. CORAM:- HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE LALIT BATRA Present:- Mr. Jagmohan Bansal, Advocate for the Petitioners. Mr. Satya Pal Jain, Additional Solicitor General of India (Senior Advocate) assisted by Sh. Sourabh Goel,Advocate & Mr. Tajender K. Joshi, Advocate for the Respondents. *** JASWANT SINGH, J.
Akhil Krishan Maggu (Petitioner No. 1) son of Sanjeev Maggu- Petitioner No. 2 is a practising lawyer in the field of taxation. The Petitioners through instant petition under article 226 of Constitution of India are seeking quashing of summons dated 28.8.2019 (Annexure P-11) issued by Senior Intelligence Officer (for short ‘SIO’), Directorate General of GST Intelligence (for short ‘DGGI’).
The pleaded case of the Petitioners is that Petitioner No. 1 as an Advocate, on behalf of four exporters who had retracted th
The judgment continues below.
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