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NATWAR KUMAR JALAN vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
A Saraf
A Goyal
A Choudhury
Res. Counsel
Sc
Gst

Petitioner / Applicant

NATWAR KUMAR JALAN
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Dec 18, 2024
Order No.

WP(C)/6821/2024

Citation

2024(12) TAXREPLY 11918
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ORDER

ORDER Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. A. Goyal, 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/INV/GST/3384/2024 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 04.12.2024. 3. The learned Senior 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. 10.29 crore 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 submitted that the petitioner has coope....

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