Kjs Cement Limited & Anr. vs. Directorate General Of GST Intelligence (Dggi) Hqrs & Anr.
Facts
The petitioners, KJS Cement Limited and another, filed a writ petition before the Delhi High Court. They sought to quash a search and seizure conducted by the Directorate General of GST Intelligence (DGGI) on August 7, 2020, and all consequential proceedings. The petitioners also prayed for a direction that no coercive steps be taken against them, their related entities, or employees. The DGGI, the respondent, did not provide an appearance or submissions in response to the petition.
Held
The Court granted the petitioners' request to withdraw the present petition with liberty to raise the grounds taken therein before the appropriate forum. Consequently, the writ petition was dismissed as withdrawn. The Court did not delve into the merits of the allegations regarding the illegality of the search and seizure or the consequential proceedings, as the petitioners chose to pursue their case elsewhere. No specific findings were made on the legality of the DGGI's actions or the procedural compliance. The operative direction was to dismiss the petition as withdrawn, allowing the petitioners to approach a different forum.
Key Issues
1. Whether the search and seizure conducted by the Directorate General of GST Intelligence (DGGI) on August 7, 2020, was illegal and contrary to the procedure established under the Central Goods and Services Tax Act, 2017? 2. Whether all ancillary, connected, and consequential proceedings initiated by the DGGI against the petitioners are illegal and contrary to the procedure established under the Central Goods and Services Tax Act, 2017? 3. Whether coercive steps should be restrained against the petitioners, their related entities, or employees? The petitioners argued that the search and seizure, and subsequent proceedings, were illegal and contrary to the established procedure under the CGST Act, 2017. They sought to quash these actions and prevent any coercive measures. The respondent, DGGI, did not present any arguments or submissions before the Court.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2024
The present petition under Article 226 of the Constitution of India read with Section 482 of the CrPC seeks following prayers:- “(i) Issue a Writ in the nature of Certiorari/ Mandamus or any writ/order/direction Quashing/ Setting aside the Search and Seizure conducted by the Respondents vide Panchnama 07.08.2020 as being illegal and contrary to the procedure established under the provisions of the Central Goods and Services Tax Act, 2017; (ii) Issue a Writ in the nature of Certiorari/Mandamus or any writ/order/direction Quashing/ Setting aside all ancillary, connected and consequential proceedings emanating therefrom which have been initiated by the Respondents against the P
The judgment continues below.
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