J.Giriram vs. The Superintendent Of GST And Central Excise
Facts
The petitioner, J. Giriram, filed a petition before the Madurai Bench of the Madras High Court seeking relaxation of a condition imposed by the Court in an earlier order dated June 1, 2021, in Crl.O.P.(MD) No. 6400 of 2021. The condition required the petitioner to appear before the Superintendent of GST and Central Excise, Madurai, every 15 days. The petitioner, a businessman, argued that complying with this condition was difficult and sought its relaxation. The respondent, the Superintendent of GST and Central Excise, opposed the relaxation, stating that the petitioner had failed to produce certain requested documents.
Held
The Court dismissed the petition for relaxation of the condition. The Court's decision was based on the submission by the respondent that the petitioner had failed to produce the documents requested by the GST and Central Excise authorities. The Court found this non-compliance to be a sufficient reason to deny the request for relaxation. Therefore, the condition previously imposed by the Court, requiring the petitioner to appear before the respondent every 15 days, was not relaxed. The ratio decidendi is that a petitioner seeking leniency or relaxation of court-imposed conditions must demonstrate full compliance with all prior directives and cooperation with the investigating authorities.
Key Issues
1. Whether the condition imposed on the petitioner to appear before the Superintendent of GST and Central Excise every 15 days should be relaxed, considering the petitioner's submission that he is a businessman and finds compliance difficult? Petitioner's Contention: The petitioner argued that he is a businessman and faces difficulties in complying with the condition of appearing before the respondent every 15 days, and therefore, sought relaxation of this condition. The petitioner also stated that he was complying with the conditions regularly. Respondent's Contention: The respondent opposed the relaxation of the condition, submitting that the petitioner had not produced certain documents as requested by the department authorities, which was a prerequisite for considering such relaxation.
AI-generated summary — verify with the full judgment below
No.4809 of 2021 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Criminal Juri iction ) Thur ay, the Twenty Ninth day of July Two Thousand and Twenty One PRESENT The Hon`ble Mr.Justice G.CHANDRASEKHARAN CRL.M.P.(MD) NO.4809 OF 2021
IN CRL. O.P.(MD) NO.6400 OF 2021 J.GIRIRAM ... PETITIONER/ACCUSED Vs THE SUPERINTENDENT OF GST AND CENTRAL EXCISE, DEPARTMENT OF REVENUE, HEAD QUARTERS PREVENTIVE UNIT, CENTRAL REVENUE BUILDINGS, MADURAI O.R.No.17 AND 22 OF 2020-2021 ... RESPONDENT
Petition filed praying that in the circumstances stated therein and in the petition filed therewith the High Court may be pleased to Relax the condition imposed by this Honourable Court that the Petitioner shall appear before the Respondent once in 15 days at 10.30 A.M until Further orders in Crl.O.P No. 6400 dated 01.06.2021 in O.R No.17 and 22 of 2020-2021 on the file of the Respondent. Order : This petition coming up for orders on this day, upon perusing the petition filed in support thereof and upon hearing the arguments of Mr.T.LAJAPATHI ROY, Advocate for the petitioner and of
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