M/S Raydean Industries vs. Union Of INDIA
Held
The High Court observed that the order dated 13.09.2023, which took cognizance and issued arrest warrants, is a revisable order. Therefore, the petitioners have a statutory remedy of revision available to them. Additionally, the Court noted that the petitioners are at liberty to file an application before the trial court itself for the conversion of the arrest warrants into bailable warrants. Based on these observations, the Court disposed of the criminal miscellaneous petition, granting the petitioners the liberty to pursue these remedies. The ratio decidendi is that when a revisable order is challenged, and alternative remedies are available before the lower court, the High Court may direct the petitioner to avail those remedies rather than entertaining a writ petition directly.
Facts
The petitioners, M/s Raydean Industries and its Managing Partner Sanjiv Dakshini, have challenged an order dated 13.09.2023 passed by the Additional Chief Metropolitan Magistrate (Economic Offence), Jaipur Metropolitan-2. This order took cognizance of offences under Sections 9(1) and 9AA of the Central Excise Act, 1944, read with Section 174 of the Central Goods and Services Tax Act, 2017, against the petitioners. Consequently, arrest warrants were issued for the petitioners. The petition is filed before the High Court of Judicature for Rajasthan, Bench at Jaipur.
Key Issues
1. Whether the order dated 13.09.2023 passed by the Additional Chief Metropolitan Magistrate (Economic Offence), Jaipur Metropolitan-2, taking cognizance and issuing arrest warrants against the petitioners is legally sustainable, considering the procedural remedies available. Petitioner's Contention: The petitioners are challenging the order of cognizance and the issuance of arrest warrants. They are seeking relief from this court against the said order. Respondent's Contention: The judgment does not record any specific arguments from the respondent. However, the court's observation implies that the order passed by the trial court is revisable.
Sections Cited
Section 174
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Criminal Miscellaneous (Petition) No. 6120/2023
M/s Raydean Industries, G1-22, Riico Industrial Area, Bindayyka, Jaipur - 342012 Through Sanjiv Dakshini S/o M.b. Dakshini Managing Partner M/s Raydean Industries, G1-22, Riico Industrial Area, Bindayyka, Jaipur - 342012 R/o 506, Crown Plaza, Amrapali Marg, Vaishali Nagar, Jaipur- 302021
Sanjiv Dakshini S/o M.b. Dakshini, Managing Partner G1- 22, Riico Industrial Area, Bindayyka, Jaipur - 342012 R/o 506, Crown Plaza, Amrapali Marg, Vaishali Nagar, Jaipur- 302021 ----Petitioners Versus Union Of India, Through Commissioner Prosecution, Legal, Central Goods And Services Tax Commissionerate, New Central Revenue Building Statue Circle, C-Scheme, Jaipur. ----Respondent For Petitioner(s) : Mr. Rishab Sancheti, Adv. with Mr. Manish, Adv. For Respondent(s) : Mr. Ajay Shukla, Adv. with Mr. Raghav Sharma, Adv. HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 19/09/2024 By way of this petition, the petitioner has challenged the order dated dated 13.09.2023 passed by the Additional Chief Metropolitan Magistrate(Economic Offence) Jaipur Metropolitan-2, Jaipur, whereby the t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.