Shamim Akhtar vs. Directorate General Of GST Intelligence Gurugram

Held

The Court did not decide the substantive issue of whether the transfer of the criminal proceedings was warranted. Instead, the Court noted that the learned counsel for the petitioner sought permission to withdraw the present petition. In view of this statement made by the petitioner's counsel, the Court dismissed the petition as withdrawn. No specific findings were made regarding the allegations under Sections 132(1)(a) and (i) of the Central Goods and Services Tax Act, 2017, or the jurisdiction of the Gurugram court. The operative direction was solely to dismiss the petition as withdrawn.

Facts

The petitioner, Shamim Akhtar, filed a petition under Section 407(1)(c) read with Section 482 Cr.P.C. before the High Court of Punjab and Haryana at Chandigarh. The petition sought the transfer of COMA No. 78 of 2022, dated 27.06.2022, which was pending adjudication before the Additional Chief Judicial Magistrate, Gurugram, Haryana. This case involved alleged offenses under Sections 132(1)(a) and (i) of the Central Goods and Services Tax Act, 2017. The respondent was the Directorate General of GST Intelligence, Gurugram. The petitioner's counsel subsequently sought permission to withdraw the present petition.

Key Issues

1. Whether the petition filed under Section 407(1)(c) read with Section 482 Cr.P.C. for transfer of criminal proceedings (COMA No. 78 of 2022) from the Court of Additional Chief Judicial Magistrate, Gurugram, to a Court of competent jurisdiction at District Yamuna Nagar, Haryana, should be allowed. The petitioner argued for the transfer of the case. The respondent, Directorate General of GST Intelligence, Gurugram, did not present any arguments as recorded in the judgment. The petitioner's counsel sought to withdraw the petition.