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ASHISH JAIN vs. UNION OF INDIA AND ORS.
(Bombay High Court)

Hon'ble Judges:

RANJIT MORE
BHARATI H.DANGRE
Pet. Counsel
Rashmi Deshpande
A.a. Rastogi
Pratyush Saha
Res. Counsel
Anil C. Singh
J.b. Mishra

Petitioner / Applicant

ASHISH JAIN
Respondent UNION OF INDIA AND ORS.
Court Bombay High Court
State

Maharashtra

Date Jul 31, 2019
Order No.

WRIT PETITION NO. 3804 of 2019

Citation

2019(7) TAXREPLY 2035
Original Order
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ORDER

1 The petitioner has approached this Court invoking the jurisdiction under Article 226 of the Constitution of India challenging the summons issued by the respondent no.3 under the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). The basic contention of the petitioners is that the respondent authority cannot commence investigation without following procedure under Section 154 or 155 of the Code of Criminal Procedure. In short, her submission is that if the offence is cognizable, then the respondent authority should first register an FIR and then investigate and in the case of non-cognizable offence, respondent authority must take permission from the Magistrate. In the light of this contention, petitioner has approached this Court for relief from arrest. 2. Affidavit in reply is filed by one Mr.Bhupendra Singh, Assistant Commissioner of CGST & Central Excise, Preventive. It is alleged in the affidavit that petitioner has floated many fictitious companie....

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