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SANJAY GARG vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

VIVEK AGARWAL
Pet. Counsel
Srijan Mehrotra
Abhinav Mehrotra
Res. Counsel
Dileep Chandra Mathur
Amit Mahajan

Petitioner / Applicant

SANJAY GARG
Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 13, 2021
Order No.

Application U/S 482 No. - 13923 of 2021

Citation

2021(8) TAXREPLY 4657
Original Order
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ORDER

1. Heard Sri Abhinav Mehrotra, learned counsel for applicant, Sri D.C. Mathur, learned counsel for opposite party nos. 1, 2 and 4 and Sri Amit Mahajan, learned counsel for opposite party no. 3. 2. This Application U/S 482 has been filed seeking quashing/setting aside of the order dated 27.04.2021 passed by learned Chief Judicial Magistrate, Meerut whereby Magistrate has taken cognizance of Complaint Case No. 9691 of 2021 under Sections 132(1)(b), 132(1)(c) and 132(1)(i) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act of 2017') and has summoned the applicant. 3. Learned counsel for applicant submits that applicant is seeking quashing of entire criminal proceedings of the aforementioned complaint on two grounds that firstly, sanction order has been issued by the Additional Director General, Meerut Zonal Unit, Meerut, on the ground that said sanction order has not been issued by a competent authority. 4. Applicant/accused is the Mana....

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