Manoj Saini S/O Late Sh. Gheesa Lal vs. Directorate General Of Goods And Service Tax

CW/1926/2024HC RajasthanGSTCNR RJHC02008771202408 April 2024Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL2 pages

AI SummaryDismissed

Facts

The petitioner, Manoj Saini, filed a writ petition seeking blanket directions to club various investigations concerning GST fraud and alleged unauthorized transactions. The petitioner contended that all investigations related to him should be clubbed, examined, and concluded promptly by the concerned authority. The respondents, including the Directorate General of Goods and Services Tax Intelligence and the Union of India, submitted that a case related to a summon dated 22.05.2019 had been transferred to the Chief Commissioner, Central Goods & Services Tax, Jaipur zone. The petitioner also raised a grievance regarding the non-supply of information under the Right to Information (RTI) Act. The Court noted that blanket directions could not be granted and that the decision to club cases rested with the concerned authority. Regarding the RTI grievance, the Court stated that the petitioner had an efficacious remedy.

Held

The Court held that blanket directions for clubbing all investigations could not be granted. It reasoned that the decision on whether to club these cases with GST fraud and alleged unauthorized transactions is a matter for the concerned authority to consider, not for the High Court to direct in a writ petition. Regarding the petitioner's grievance about the non-supply of information under the RTI Act, the Court found that the petitioner possessed an efficacious remedy to seek redressal for this specific issue. Therefore, no order could be passed by the Court on this point. The Court clarified that its order would not prevent the petitioner from approaching the competent authority to seek the necessary directions. The petition was disposed of with these observations.

Key Issues

1. Whether the Court should issue blanket directions to club all investigations related to GST fraud and alleged unauthorized transactions concerning the petitioner? 2. Whether the non-supply of information under the RTI Act constitutes a ground for the High Court to intervene in this writ petition? Petitioner's Arguments: The petitioner argued that all investigations pertaining to him should be clubbed together and expeditiously concluded by the concerned authorities. He sought blanket directions from the Court to this effect. The petitioner also raised a grievance about the non-provision of information sought under the RTI Act. Respondents' Arguments: The respondent No.1 (Directorate General of Goods and Services Tax Intelligence) informed the Court that a case related to a summon dated 22.05.2019 had been transferred to the Chief Commissioner, Central Goods & Services Tax, Jaipur zone. The respondents did not explicitly argue against the clubbing of investigations but rather highlighted the procedural transfer of a case. Regarding the RTI grievance, the respondents implicitly suggested that the petitioner had alternative remedies.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:16723-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1926/2024 Manoj Saini S/o Late Sh. Gheesa Lal, Aged About 37 Years, Resident Of Om Shanti Kunj, Near Satya Narayan Temple, Kishangarh (Ajmer), Rajasthan-305802. ----Petitioner Versus 1. Directorate General Of Goods And Service Tax, Intelligence, Jaipur Zonal Unit, C-62, Sarojini Marg, C- Scheme, Jaipur-302001. 2. Union Of India, Through Chief Commissioner, Central Goods And Services Tax, Jaipur Zone, New Central Revenue Building, Statue Circle, C Scheme, Jaipur- 302005. 3. Additional Commissioner (Enforcement), Hq, Commercial Tax Department, Rajasthan, Jaipur. 4. State Of Rajasthan, Through Chief Commissioner, State Tax, Jaipur, Rajasthan ----Respondents For Petitioner(s) : Mr. Dikshant Khanna For Respondent No.1 : Mr. Jai Upadhyay & Mr. Saurabh Jain on behalf of Mr. Kinshuk Jain HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL

Order 08/04/2024

This petition has been filed seeking blanket directions for clubbing various investigations being made in connection with the GST fraud and certain alleged unauthorized transactions.

Learned counsel for the petitioner would submit that all the investigations which are being carried out with regard to various

[2024:RJ-JP:16723-DB] (2 of 2) [CW-1926/2024] unauthorized transactions relating to present petitioner should be clubbed together and should be examined and concluded as early as possible by the concerned authority.

Learned counsel for respondent No.1, at the outset, would submit that in relation to summon dated 22.05.2019, case has now been transferred to Chief Commissioner, Central Goods & Services Tax, Jaipur zone, New Central Revenue Building, Jaipur.

There is also a grievance that under the RTI Act information are being sought but they are not being supplied.

Blanket directions, as sought in the writ petition, cannot be granted. Whether or not these cases are to be clubbed with GST fraud cases and alleged unauthorized transactions, is a matter to be considered by the concerned authority and not by the Court.

As far as grievance with regard to supplying information under RTI is concerned, the petitioner has efficacious remedy to seek redressal of his grievance. No order can be passed.

This order shall not come in way of the petitioner in approaching the competent authority seeking various directions.

With the above observations, the petition stands disposed of. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ KAMLESH KUMAR-RAHUL/24

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.