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DHARMENDRA AGARWAL vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
B K Mahajan
P Mahanta
P K Das
Res. Counsel
---

Petitioner / Applicant

DHARMENDRA AGARWAL
Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Jan 9, 2025
Order No.

WP(C)/6963/2024

Citation

2025(1) TAXREPLY 12242
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ORDER

ORDER Heard Mr. B.K. Mahajan, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST for the respondent. 2. This writ petition is directed against the proceedings initiated against the petitioner vide Case No. DGGI/INT/INTL/1362/2024 under Section 132(1) (c) of the Central Goods and Services Tax, (CGST) Act, 2017 as well as the subsequent arrest of the petitioner who has been detained custody since 12.12.2024. 3. The learned counsel for the petitioner submits that there is an allegation against the petitioner for evasion of GST by falsely claiming ITC (Input Tax Credit) to the tune of Rs. 9,11,87,126/- (Rupees Nine Crore Eleven Lakhs Eighty Seven Thousand One Hundred and Twenty Six) as alleged by the respondent authorities. It is submitted that the quantum of demand has not yet been assessed by the authorities. The amount specified by the respondent authorities is only an assumption based on their investigation so far. It is submitt....

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