Sunny Singhal vs. Directorate General Of Goods And Services Tax Intelligence, Rohtak

Held

The Court was asked to decide whether the impugned order dated 26th August, 2019, in criminal complaint No. 400 of 2019, filed under Section 132 of the GST Act, 2017, should be quashed or set aside. The petitioner's counsel sought permission to withdraw the present petition. Consequently, the Court dismissed the petition as withdrawn. The reasoning for the withdrawal was not elaborated upon in the judgment. As the main case was dismissed as withdrawn, any pending applications were rendered infructuous. The specific findings on the merits of the GST provisions or the validity of the order were not reached due to the withdrawal.

Facts

The petitioner, Sunny Singhal, filed a petition before the High Court of Punjab & Haryana at Chandigarh seeking to quash or set aside an order dated 26th August, 2019, which was part of a criminal complaint No. 400 of 2019 dated 24th August, 2019. This complaint was filed under Section 132 of the GST Act, 2017. The respondent in the petition was the Directorate General of Goods and Services Tax Intelligence, Rohtak. The proceedings were conducted through video conferencing.

Key Issues

1. Whether the impugned order dated 26th August, 2019, in criminal complaint No. 400 of 2019 dated 24th August, 2019, under Section 132 of the GST Act, 2017, is liable to be quashed or set aside? The petitioner argued for quashing the order. The respondent's arguments were not recorded in the judgment.