Smt. Seema Gupta Versus Union Of India Thru. Secy, Min. Of Home Affairs & Ors.
GST
2018 (12) TMI 225 – ALLAHABAD HIGH COURT – 2020 (32) G. S. T. L. 180 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 29-11-2018
Misc. Bench No. – 34273 of 2018
GST
Ajai Lamba And Karunesh Singh Pawar JJ.
For the Petitioner : Amit Jaiswal,G.S.Pandey
For the Respondent : A.S.G.
ORDER
1. The petition seeks issuance of a writ in the nature of certiorari quashing the impugned proceedings/First Information Report or complaint dated 01.11.2018 as DGGI Case No. 79/2018-19, under Section 132(1)(b), 132(1)(c), 132(1)(i) Read with Section 16(2)(b) and 132(5) of the Central Goods and Services Tax Act, 2017, Police Station DGGI, Zonal Office, District L
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leaded that the arrest itself is illegal and against the law laid down by the Hon'ble Supreme Court of India.
5. It has been pleaded that the petitioner is sought to be arrested. The offence is under Central Goods and Services Tax Act, 2017. It has been argued that Section 138 of the said Act of 2017 provides for compounding of offences also. It has been argued that till date complaint has not been filed, to the knowledge of the petitioner. On the basis of raid itself, arrests are being effected; without calculating and determining whether any offence has been committed or not. It has been argued that the raiding officers were illequipped to assess GST. They are not the assessing officers.
6. Sri S.B. Pandey, learned counsel for Union
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