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GST - Highlights / Catch Notes

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Arrest of professional working as tax consultant - repeated ...


Court Denies Habeas Corpus Petition, Says Arrest of Tax Consultant Was Lawful Despite Repeated Summons Under Article 226.

July 21, 2022

Case Laws     GST     HC

Arrest of professional working as tax consultant - repeated summons - in a case where the very basis leading to arrest on 23.03.2022 has not been challenged by the Petitioner, the Court is precluded to hold that the Corpus- Respondent No. 6 has been illegally detained merely because repeated summons were issued. - the date of petition of habeas corpus and the date of his production after his arrest being 23.03.2022, admittedly, if any prejudice could have been caused to the Corpus the substantive remedy was available and could have been resorted to. - the petition filed under Article 226 of the Constitution of India seeking a writ of habeas corpus need not be entertained in the facts and circumstances of the case. - HC

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