Shahnawaj Yusufbhai Solanki vs. State Of Gujarat
Held
The Court disposed of the application as withdrawn. It was directed that the applicant shall comply with the summons issued by the department, requiring him to appear before the concerned authority on August 26, 2022. Furthermore, the Court directed that in the event the applicant was required to be arrested, the department/investigating officer shall strictly comply with the mandate under Section 67 of the Goods and Services Tax Act. The application was ultimately disposed of as not pressed. The specific provisions of Section 69 were not elaborated upon in terms of their interpretation, but compliance was emphasized. The Court's direction regarding arrest implicitly refers to the procedural safeguards under Section 67, though the details of Section 67 were not discussed.
Facts
The applicant, Shahnawaj Yusufbhai Solanki, approached the Gujarat High Court through a Criminal Miscellaneous Application. The application was filed against the State of Gujarat and the GST authorities. The core of the matter revolved around an inquiry initiated by the GST department, with the applicant seeking a direction for the authorities to strictly comply with Section 69 of the GST/CGST Act. The applicant also indicated his willingness to join the inquiry on August 26, 2022. The revenue authorities did not object to a direction being issued, provided it was not misused. The applicant further stated his intention to comply with any summons issued.
Key Issues
1. Whether the respondent authorities shall be directed to strictly comply with the provisions of Section 69 of the GST/CGST Act in relation to the inquiry concerning the applicant? Petitioner's contention: The petitioner, through his counsel, requested the Court to direct the respondent authorities to strictly adhere to the provisions of Section 69 of the GST/CGST Act. This request was made contingent on the applicant joining the inquiry on August 26, 2022. Revenue's contention: The learned Additional Solicitor General, representing the revenue, stated that they had no objection to such a direction being passed. However, they requested that appropriate observations be made to ensure that the direction issued by the Court is not misused, particularly in light of the department issuing a summons to the applicant for appearance on August 26, 2022.
Sections Cited
Section 69, Section 67
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER Heard learned advocate Mr. Zubin Bharda with learned advocate Mr. Dhruvik K. Patel on behalf of the applicant, learned Additional Solicitor General Mr. Devang Vyas with learned advocate Mr. Dhaval Vyas on behalf of respondent no.2 and learned APP Mr. L.B Dabhi for the respondent no.1-State.
Learned advocate Mr. Zubin Bharda does not press this application more particularly requesting this Court that the respondent authorities may
The judgment continues below.
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