Ms. Radhika Kalia vs. Union Of INDIA And 3 Others
Original PDF →Facts
The petitioner, Ms. Radhika Kalia, filed a writ petition before the Allahabad High Court challenging a summons dated 10.02.2025 issued by Respondent No. 4 under Section 70 read with Section 69 of the CGST Act, 2017. The summons required her appearance on 10.02.2025. The petitioner also sought to quash a Panchnama dated 10.02.2025 and sought directions to prevent her arrest or any coercive action. The respondents, Union of India and others, were represented by the ASGI and Priyanka Midha. The Court noted that no one was present for the respondents at the time of hearing.
Held
The Court held that it was not inclined to entertain the present writ petition. Citing a recent judgment of the Hon'ble Apex Court dated 27.02.2025 in Writ Petition No. (Crl.) No. 336 of 2018, Radhika Agarwal vs. Union of India, the Court noted that in cases where a petitioner has an apprehension of arrest, they are at liberty to avail the remedy of anticipatory bail. The Court found no good ground to entertain the present petition against the summoning order. The writ petition was dismissed with liberty to the petitioner to avail the remedy as may be advised.
Key Issues
1. Whether the High Court should entertain a writ petition challenging a summons issued under Section 70 read with Section 69 of the CGST Act, 2017, when the petitioner apprehends arrest? The petitioner argued that the summons was issued under Section 70 read with Section 69 of the CGST Act, 2017, and she sought to quash it and prevent any coercive action, including arrest. The petitioner relied on the relief sought in the petition. The respondents did not present any arguments before the Court.
Sections Cited
Section 70, Section 69
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:31553-DB Court No. - 43 Case :- CRIMINAL MISC. WRIT PETITION No. - 3452 of 2025 Petitioner :- Ms. Radhika Kalia Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Harsh Vardhan Gupta Counsel for Respondent :- A.S.G.I.,Priyanka Midha Hon'ble Vivek Kumar Birla,J. Hon'ble Mohd. Azhar Husain Idrisi,J.
List of fresh cases has been revised. No one is present for the respondents.
The instant petition has been filed for the following relief:
"
Issue writ, order or direction in the nature of certiorari or any other suitable writ, order or direction calling the record of summons dated 10.02.2025 (Annexure No. 3) issued to the Petitioner by Respondent No. 4, and quash the same;
Issue writ, order or direction in the nature of mandamus or any other suitable writ, order or commanding / directing the Respondents not to arrest the Petitioner and not to take any coercive action against the Petitioner in pursuance of summons dated 10.02.2025 under Section 70 r/w 69 of CGST Act, 2017;
Issue writ, order or direction in the nature of certiorari or any other suitable writ, order or direction calling the record of Panchnama dated 10.02.2025 drawn at 5th Floor, Plot No.10 & 11, Prius Universal Tower B Add India Height, Opposite Club 125, Religare Enterprises, Sector 125, Noida (Annexure No. 1) and quash the same."
Heard Sri Rakesh Kumar Pande, learned Senior Counsel Section 70 of the GST Act, it has been held by the Hon'ble Apex Court in paragraph nos. 69 & 70 that in case the petitioner has apprehension of arrest she is at liberty to avail the remedy of anticipatory bail.
In such view of the matter, there is no good ground to entertain the present petition.
The writ petition against the summoning order stands dismissed with liberty to the petitioner to avail the remedy as may be advised. Order Date :- 5.3.2025 M. Tarik MOHD TARIK High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.