PRAKASH CHANDRA PUROHIT Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard on stay applications for interim relief filed by the petitioners namely, Prakash Chandra Purohit in Civil Writ Petition No. 2750/2022 and petitioner namely, M.L. Paliwal in Civil Writ Petition No. 2751/2022.

(2.) Learned senior counsel appearing for the petitioners in the aforesaid two petitions have prayed for interim protection against an apprehended action of arrest pursuant to the proceedings initiated by Director General of GST Intelligence and its offices in the matter of alleged evasion of GST.

(3.) Learned senior counsel appearing for the two petitioners would submit that the petitioners have been issued summons under Sec. 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act') to appear before the GST authorities, even though these two petitioners have no role to play in the alleged evasion of GST, in the course of manufacturing activities and other business activities of M/s. Miraj Products Private Limited (hereinafter referred to as 'M/s. MPPL'), nor they have any iota of involvement in the alleged clandestine supply of packaging material involving M/s. MPPL and/or M/s. Montage Packaging Sales Private Limited (hereinafter referred to as 'M/s. MPSPL'). It is submitted that earlier Director of M/s. MPPL, namely, Shri Vinay Kant Ameta was issued summons and when he appeared, he arrested and harassed until he was granted bail by the Court. Later on, some other arrests have been made, which show that the respondent authorities are bent upon harassing not only those who are involved in the manufacturing and other business activities of M/s. MPPL, but also others like the petitioners who have no connection whatsoever in the alleged clandestine supply and evasion of GST.