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KRUSHANSINH PRATAPSINH ZALA vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

ILESH J. VORA
Pet. Counsel
Hetal G Patel
Res. Counsel
Devang Vyas
Hardik Soni

Petitioner / Applicant

KRUSHANSINH PRATAPSINH ZALA

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Dec 22, 2021
Order No.

R/CRIMINAL MISC.APPLICATION NO. 20149 of 2021

Citation

2021(12) TAXREPLY 4944

Original Order
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ORDER

1. By way of this application filed under Article 226 of the Constitution of India read with Section 482 of Cr.P.C., the applicants prays for appropriate direction to the respondent namely Directorate General of Goods & Service Tax Intelligence, Ahmedabad Zonal Unit and Senior Intelligence Officer, Directorate General of Goods & Service Tax Intelligence-RU, Zonal Unit, DGGI-GRU, Gandhidham to allow the presence of applicant’s advocate at a visible but not audible distance during the course of interrogation and/or recording of the statement of the applicant in accordance as and called upon by the respondents and not to take any coercive actions against the applicant. 2. Respondent no.3 – Intelligence Officer has issued summons to the applicant under Section 70 of Central Goods and Service Tax Act, 2017 (hereinafter to be referred as the Act, 2017 for short). The Preventive Section, CGST, Gandhidham conducted an inquiry with respect to three firms namely M/s. A....

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