SEEMA GUPTA Vs. UNION OF INDIA

JUDGEMENT

(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 Lucknow as well as writ in the nature of mandamus commanding the respondents not to arrest and harass the petitioner pursuant to the First Information Report mentioned above.

(2.) We have heard Sri I.B. Singh learned Senior Advocate assisted by Shri Amit Jaiswal, learned counsel for the petitioner and Sri S.B. Pandey, learned counsel for Union of India.

(3.) Sri I.B. Singh learned Senior Advocate assisted by Shri Amit Jaiswal, has argued that the petitioner, along with her husband namely Sunil Kumar Gupta is a partner in two firms. A raid was conducted on 30.10.2018 on the business premises, Sunil Kumar Gupta, Rachin Gupta, and one Jaideep Kumar Agarwal were taken by the raiding party and their arrest was shown on 01.11.2018.