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Case Title | Sanjay Mukesh bhai Patel vs State of Gujarat. |
Court | Gujarat High Court |
Honorable Judges | Justice Sonia Gokani & Justice Mauna M.Bhatt |
Citation | 2022 (3) GSTPanacea 309 HC Gujarat CR.A/3089/2022 |
Judgement Date | 23-March-2022 |
Council for Petitioner | Bhadrish Raju Ruchit J Vyas |
Council for Respondent | Jirga Jhaveri |
Section | Section 69 of the CGST Act |
In Favour of | Issue Notice returnable on 24.3.2022. |
The Gujarat High Court bench of Justice Sonia Gokani & Justice Mauna M.Bhatt has held that requirement of principles laid down by apex court there to govern all enforcement agencies which would also apply to the GST Officials Analysis of the Judgement.
FACTS OF THE CASE
This petition is preferred seeking the directions for issuance of Writ of Habeas Corpus for Respondent No.6, brother of the present petitioner who is alleged to be illegally confined by GST – Respondent No.2 herein since 18.3.2022. The petitioner averred that Respondent NO.6 is the real brother and is engaged as Tax Consultant and work related to Gumasta License. Petitioner himself is also a Tax Consultant and he and his brother both reside together
It is averred that the raid conducted by GST officials at the residence of one Mr. Bharat Patel on 17.3.2022 resulted into calling the Respondent No.6 between 2:00 to 3:00 p.m. on 18.3.2022. It is the grievance made on the part of the petitioner that he was permitted to give two pairs of clothes to one GST officer at the main gate of the GST Office building on 20.3.2022 but till date he is not permitted to meet his brother.
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COURT HELD
Considering the facts as recorded, held that requirement of principles laid down by apex court there to govern all enforcement agencies which would also apply to the GST Officials Analysis of the Judgement.
Respondent NO.2 shall present himself before this Court along with the Corpus at 11:00 a.m. tomorrow. He shall also bring before this Court the detail compliance of D.K.Basu (supra) and the decision of Vimal Yashwantgiri Goswami (supra).
Issue Notice returnable on 24.3.2022. Learned APP waives service of notice on behalf of Respondent No.1.
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ANALYSIS OF THE JUDGEMENT
The safeguards mandated through the above referred guidelines, particularly the requirement to prepare an arrest memo, are directed towards “transparency and accountability” in the powers to arrest and detain. These safeguards flow from the fundamental rights guaranteed in Articles 21 and 22 respectively of the Constitution of India. The life and liberty of a person is secured under Article 21 and supplemented by Article 22 that provides key protection against the arbitrary arrest or detention to every arrested person.
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