2022 (3) TMI 261 - HC - GST

Grant of anticipatory bail - conclusion of investigation / inquiry under the complaint - offences punishable under Sections 8(c), 21(c) and 25 of the Narcotics Drugs and Psychotropic Substances Act, 1985 - HELD THAT - The writ applicant is here before this Court with a prayer that the Commissioner, CGST, Vadodara should look into the representation / complaint lodged by him referred to above, undertake an inquiry and complete the same at the earliest in accordance with law. Mr. Sharma would submit upon instructions that the inquiry shall be completed within a period of three months from today and in the course of the inquiry, the complaint lodged by the writ applicant will also be looked into in accordance with law. This writ application is disposed off directing the Commissioner, CGST, Vadodara to look into the complaint lodged by the writ applicant dated 31st August 2020 and complete the inquiry within a period of three months from today.

Summary

Issues:
1. Writ application under Article 226 for relief.
2. Criminal investigation and departmental inquiry ongoing.
3. Allegation of being wrongly implicated in litigation.
4. Request for inquiry completion within a specified time frame.

Analysis:
1. The writ applicant sought relief through a writ of mandamus or any appropriate writ to direct the respondent authorities to conclude an investigation/inquiry under a complaint. The applicant prayed for the admission of the special civil application and issuance of necessary writs in the interest of justice.

2. The court noted the existence of a criminal investigation and a departmental inquiry concerning the subject matter of the litigation. The applicant was implicated as an accused in a First Information Report (FIR) under specific sections of the Narcotics Drugs and Psychotropic Substances Act, 1985. The High Court had previously granted anticipatory bail to the applicant in connection with the FIR.

3. The applicant contended that they were wrongly involved in the ongoing litigation. A representation was made to the Commissioner, CGST, Vadodara, highlighting this concern. The applicant sought an inquiry into the matter to be conducted promptly and in accordance with the law.

4. The court disposed of the writ application by directing the Commissioner, CGST, Vadodara, to review the complaint lodged by the applicant and complete the inquiry within three months from the date of the judgment. It was clarified that the court had not expressed any opinion on the merits of the case, and direct service of the judgment was permitted for compliance purposes.