2020 (9) TMI 100 - HC - GST

Infringement of Fundamental Rights - HELD THAT - Petitioner agrees that the petitioner shall appear at the office of Directorate General of Goods and Service Tax at Delhi as and when called. He shall also appear before the concerned officer at Indore after forty-five days from today. Petition disposed off.

Summary

Issues:
1. Petition seeking directions to restrain infringement of fundamental rights.
2. Notice issued by Directorate General of Goods and Services Tax Intelligence.
3. Non-appearance of petitioner due to COVID-19 restrictions.
4. Agreement for petitioner to appear at the office of Directorate General of Goods and Service Tax in Delhi and at Indore after forty-five days.
5. Fresh summons to be issued by respondent no. 2 for inquiries.

Issue 1: Petition seeking directions to restrain infringement of fundamental rights
The petitioner filed a petition requesting directions to prevent the infringement of their fundamental right to life and liberty. The petitioner was aggrieved by a notice issued by the Directorate General of Goods and Services Tax Intelligence, calling for the petitioner to appear before the Additional Assistant Director at Indore to provide a statement and produce documents.

Issue 2: Notice issued by Directorate General of Goods and Services Tax Intelligence
The notice dated 20.06.2020 required the petitioner to appear before the officer at Indore, which the petitioner could not do due to COVID-19 restrictions and health concerns. The petitioner responded by sending the necessary documents but was unable to physically appear. The petitioner's counsel stated that the petitioner would appear at the Directorate General of Goods and Service Tax office in Delhi as required and at Indore after forty-five days.

Issue 3: Non-appearance of petitioner due to COVID-19 restrictions
Due to the outbreak of COVID-19 and subsequent travel restrictions, the petitioner could not appear before the concerned officer at Indore. Although travel restrictions had been eased, the petitioner's health condition posed a risk in the pandemic. The petitioner's agreement to appear at the Delhi office and in Indore after forty-five days was accepted.

Issue 4: Agreement for petitioner to appear at the office of Directorate General of Goods and Service Tax in Delhi and at Indore after forty-five days
The petitioner agreed to appear at the Directorate General of Goods and Service Tax office in Delhi when summoned and to appear before the concerned officer at Indore after forty-five days from the date of the judgment. Respondent no. 2 was permitted to issue fresh summons for inquiries in Delhi or Indore after the specified period.

Issue 5: Fresh summons to be issued by respondent no. 2 for inquiries
The order was passed with the consent of both parties, and the petition was disposed of according to the agreed terms. Respondent no. 2 was authorized to issue fresh summons for making inquiries from the petitioner in Delhi or Indore, with the provision that the inquiries in Indore must take place after forty-five days from the date of the judgment.