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2022 (3) TMI 1371 - HC - GST


Issues:
Petition seeking Writ of Habeas Corpus for alleged illegal confinement by GST officials.

Analysis:
1. Issue of Illegal Confinement: The petitioner sought directions for the issuance of a Writ of Habeas Corpus for the alleged illegal confinement of his brother, who is a Tax Consultant. The petitioner claimed that his brother was called by GST officials following a raid on another individual's residence and has been confined since then without permission to meet his family.

2. Prayers Sought: The petitioner requested the court to issue a writ of habeas corpus, direct the production of his brother before the court, and pass any other necessary orders. The petitioner's counsel referred to the Supreme Court's guidelines in the case of D.K. Basu vs. State of W.B. to emphasize the importance of following proper procedures during arrests and detentions, which should also apply to GST officials.

3. Applicability of Guidelines: The court highlighted the guidelines laid down by the Supreme Court in the D.K. Basu case, emphasizing the importance of transparency and accountability in arrest and detention procedures. These guidelines, including the requirement to prepare an arrest memo, are aimed at safeguarding the fundamental rights guaranteed under Articles 21 and 22 of the Constitution of India, ensuring protection against arbitrary arrest or detention.

4. Court Directions: The court issued notice to the respondents, making it returnable on a specified date. The court directed Respondent No.2 to present himself before the court along with the petitioner's brother and ensure compliance with the guidelines laid down in the D.K. Basu case and the decision of Vimal Yashwantgiri Goswami. Direct service was permitted to other respondents through Respondent No.5.

In conclusion, the judgment addressed the issue of illegal confinement, emphasized the importance of following proper arrest and detention procedures, and directed the respondents to comply with the established guidelines to ensure transparency and accountability in the enforcement of laws.

 

 

 

 

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