Rais Khan S/O Abdul Shakur vs. Add Commissioner
Held
The Court held that a search and seizure conducted by GST Authorities cannot be termed as a criminal matter. Consequently, the D.B. Criminal Writ Petition was not the appropriate writ to file under Rule 315 (1)(h) of the Rajasthan High Court Rules, 1956. The reasoning was based on the interpretation of the said rule, which exclusively deals with applications for writs in criminal matters. As the present case did not fall under the purview of a criminal matter, the writ petition was dismissed. However, the Court granted liberty to the petitioner to avail other remedies available to him under the law, acknowledging that the dismissal was on procedural grounds and not on the merits of the underlying dispute. No specific amount in dispute was mentioned, nor were any specific GST provisions discussed beyond the procedural rule for filing the writ.
Facts
The petitioner, Rais Khan, filed a D.B. Criminal Writ Petition before the Rajasthan High Court. The petition concerned a search and seizure conducted by the Commercial Taxes Authorities. The office raised an objection that the matter was not a criminal case, and therefore, a D.B. Criminal Writ Petition was not the appropriate forum. The Court perused the record and considered Rule 315 (1)(h) of the Rajasthan High Court Rules, 1956, which pertains to applications for writs in criminal matters. The petitioner was represented by Mr. Prakhar Gupta, and the respondents were represented by the State. The judgment was delivered on March 8, 2022.
Key Issues
1. Whether a search and seizure conducted by GST Authorities constitutes a "criminal matter" for the purpose of filing a D.B. Criminal Writ Petition under Rule 315 (1)(h) of the Rajasthan High Court Rules, 1956? Petitioner's Contention: The petitioner filed a D.B. Criminal Writ Petition, implying an assertion that the matter involved criminal aspects warranting such a writ. No specific arguments were recorded for the petitioner regarding the nature of the search and seizure. Revenue/State's Contention: The respondents, through the office objection, contended that the search and seizure conducted by GST authorities cannot be termed as a criminal matter, and therefore, the D.B. Criminal Writ Petition was not maintainable. The basis for this contention was Rule 315 (1)(h) of the Rajasthan High Court Rules, 1956.
Sections Cited
Rule 315 (1)(h)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Criminal Writ Petition No. 67/2022 Rais Khan S/o Abdul Shakur, Aged About 43 Years, R/o H.n. 81-C Dadabari Kota Raj. ----Petitioner Versus
Add Commissioner, Enforcement Wing Ii- Raj. Jaipur Department Of Commercial Taxes, Govt. Of Raj. Kar Bhawan Ambedkar Circle Jaipur, 302005
Assisstant Commissioner, B1 Enforcement Wing Ii, Department Of Commercial Taxes, Govt. Of Raj. Kar Bhawan Ambedkar Circle Jaipur 302005
Commissioner Of Commercial Taxes, Head Quarters, Commissioner Of Commercial Taxes, Kar Bhawan Bhawani Singh Road Ambedkar Circle Jaipur, 302005
State Of Rajasthan, Through Chief Secretary Govt. Of Raj. Secretariat Jaipur Raj., 302005 ----Respondents For Petitioner(s) : Mr. Prakhar Gupta For Respondent(s) : HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE ANOOP KUMAR DHAND Judgment / Order 08/03/2022
It is contended by counsel for the petitioner that search and seizure has been conducted by the commercial Taxes Authorities.
Office has pointed out the objection that the dispute is not a criminal matter and D.B. Criminal Writ does not lie.
We have perused the record.
Rule 315 (1)
The judgment continues below.
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