Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Goods and Services Tax Act 2017 |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Act(s) Referred | Central Goods and Services Tax Act, 2017 (12 of 2017) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Goods and Services Tax Act, 2017 – s.69 – Summons issued under – Invocation of s.438, CrPC by the person summoned – Impermissibility of – Held: If any person is summoned u/s.69, 2017 Act for the purpose of recording of his statement, the provision of s.438, Cr.PC cannot be invoked – The only way a person summoned can seek protection against the pre-trial arrest is to invoke the jurisdiction of the High Court u/Art.226 – This is exactly what the respondents did in the present case – By filing criminal applications u/Art. 226 before the High Court, the respondents sought direction to the appellant not to arrest them in exercise of the power conferred by s.69(1), 2017 Act – This, in essence, was prayer for anticipatory bail – However, at the stage of summons, the person summoned cannot invoke s.438, CrPC – Power to arrest a person by an empowered authority under the GST Act is statutory in character and ordinarily the Writ Court should not interfere with exercise of such power – Impugned order directing the concerned authority to complete the adjudicatory process within 8 weeks and give two more weeks to the respondents for taking necessary steps if there was a need for any apprehension and if they were not ready to fulfill their obligation, set aside – However, one more opportunity given to both the respondents to appear before the authorities for recording their statements – On their failure to appear, authority to proceed in accordance with law – Code of Criminal Procedure, 1973 – s.438 – Constitution of India – Article 226 – Central Excise Act, 1944 – s.145 – Finance Act, 1994 – s.83. Constitution of India – Article 226 – Application for pre-arrest protection under – Held: There is no bar for the High Court to entertain an application for pre-arrest protection u/Art.226 however, such power should be exercised sparingly – There is a fundamental distinction between a petition for anticipatory bail and the writ of mandamus directing an officer not to effect arrest – A writ of mandamus would lie only to compel the performance of the statutory or other duties – No writ of mandamus would lie to prevent an officer from performing his statutory function – When a writ application is filed before the High Court u/Art.226 , the writ court owes a duty to examine the fact of the case and ascertain whether the case of the writ applicant falls under the category of exceptional cases as indicated in Kartar Singh case |
Judge | N/A |
Neutral Citation | 2023 INSC 972 |
Petitioner | The State Of Gujarat Etc. |
Respondent | Choodamani Parmeshwaran Iyer & Anr. Etc. |
SCR | [2023] 8 S.C.R. 1139 |
Judgement Date | 2023-07-17 |
Case Number | 1963 |
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