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2020 (1) TMI 172 - HC - GSTValidity of order of seizure - Rule 139(2) of the CGST Rules, 2017 - It is submitted by the counsel for the respondents, who appear on advance notice, that at this stage enquiry is going on - HELD THAT - Counsel for the petitioner states that petitioners are ready to join the enquiry as and when called by the IO. Counsel for the petitioners submits that petitioners will produce all the documents necessary for the purpose of enquiry. List on 27.3.2020.
Issues:
1. Legality of the Order of Seizure under Rule 139(2) of the CGST Rules, 2017 2. Legality of Summons Notices issued under Section 70 of the CGST Act 3. Interpretation of provisions of the CGST Act in light of Articles 14 and 21 of the Constitution 4. Validity of investigations initiated without magistrate's order under Section 155 of Cr.P.C 5. Removal of attachment of the petitioner's bank accounts Issue 1: Legality of the Order of Seizure under Rule 139(2) of the CGST Rules, 2017 The petitioners sought appropriate writs to challenge the Order of Seizure dated 7 September 2019, contending it was illegal, arbitrary, and unconstitutional. They requested the court to call for records to assess the tenability of the seizure order. The respondents indicated that an enquiry was ongoing, and the petitioners expressed readiness to participate, offering to provide all necessary documents for the inquiry. Issue 2: Legality of Summons Notices issued under Section 70 of the CGST Act The petitioners also sought writs to quash summons notices issued by Respondent No. 2 on various dates in November 2019, alleging that they were illegal, arbitrary, and unconstitutional. The petitioners requested the court to examine the sustainability of these summons notices and the consequential proceedings arising from them. Issue 3: Interpretation of provisions of the CGST Act in light of Articles 14 and 21 of the Constitution The petitioners urged the court to read down or expand the scope of provisions of the CGST Act, particularly sections 69 and 132, to align them with the principles of Articles 14 and 21 of the Constitution. They emphasized the need to balance an individual's right to fair procedure with the revenue authorities' requirement for penal action against genuine offenders. Issue 4: Validity of investigations initiated without magistrate's order under Section 155 of Cr.P.C The petitioners challenged the validity of investigations into alleged offenses without seeking a magistrate's order as per Section 155 of the Cr.P.C. They argued that such investigations were null and void ab-initio, unconstitutional, and violated Articles 14 and 21 of the Constitution. The petitioners emphasized the importance of following the prescribed procedures under the Cr.P.C for cognizable offenses under the CGST Act. Issue 5: Removal of attachment of the petitioner's bank accounts The petitioners requested the court to direct Respondent No. 2 to remove the attachment of the petitioner's bank accounts. The court scheduled the matter for further hearing and instructed that no coercive action be taken against the petitioners until the next hearing date, allowing time for the respondents to file a reply.
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