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2021 (2) TMI 925 - HC - GSTUndue harassment - Dr. Dhavale has assured that the inquiry or investigation that may be undertaken shall be in accordance with law - HELD THAT - We would not have asked the officers to join the video conference but for the serious allegations which have been levelled in the respective writ-applications. We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their duties within the four corners of law. They should not take law in their hands. On the contrary, this Court has always appreciated the efforts put in by the officers in catching hold of fraudsters and all those persons involved in the huge scam of tax evasion etc. It shall be open for the officers to conduct the search proceedings under Section-67, but, strictly in accordance with law. Post these matters for further hearing on 23rd February 2021.
Issues:
1. Allegations of undue harassment by DGGI officers 2. Directions to be issued to CBIC 3. Impleadment of CBIC as a party respondent in writ-applications 4. Assurance of no further complaints of harassment 5. Conduct of officers within the boundaries of the law Detailed Analysis: 1. The judgment addresses the allegations of undue harassment by officers of the DGGI, Surat. Dr. Satish Dhavale, the Additional Director General, assured that an appropriate inquiry has been initiated to look into the allegations raised in the writ-applications. The court emphasized the need for officers to act within the confines of the law and not resort to undue pressure or threats. The officers were reminded to conduct any inquiries or investigations in accordance with legal procedures to avoid any further complaints of harassment. 2. The court, considering the circumstances, decided to issue directions to the Central Board of Indirect Taxes and Customs (CBIC). The learned Additional Solicitor General of India, Mr. Devang Vyas, highlighted the necessity to involve the CBIC in the proceedings. It was directed that the CBIC be impleaded as a party respondent in the respective writ-applications, and the cause-title was to be amended accordingly. Mr. Vyas was entrusted with discussing the matter with the CBIC to ensure compliance with the court's directives. 3. In furtherance of the above decision, the court waived the service of notice for and on behalf of the CBIC, and Mr. Vyas was instructed to engage with the highest authority of the CBIC seriously. The CBIC was put on notice to provide reasons if the guidelines specified in the previous order were not to be issued through Circular/Instructions. This step was taken to ensure the involvement and compliance of the CBIC in the ongoing legal proceedings. 4. Dr. Satish Dhavale provided an assurance that there would be no further complaints of harassment, threats, or undue pressure against the officers of the department. It was emphasized that any future inquiries or investigations would be conducted strictly in accordance with the law. This assurance aimed to alleviate concerns regarding the conduct of the officers and to ensure adherence to legal protocols in all proceedings. 5. The court reiterated the importance of officers performing their duties within the legal framework and refraining from taking the law into their own hands. While acknowledging the efforts of officers in combating fraud and tax evasion, the court emphasized the need for all actions to be conducted lawfully. The judgment highlighted the court's stance on conducting search proceedings under Section-67 strictly in accordance with the law. The next hearing was scheduled for further proceedings, with a clear instruction that officers should not join the video conference on the subsequent date, emphasizing the message that all actions must be carried out within legal boundaries.
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