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SAPNA GARG vs. PRINCIPAL COMMISSIONER, CENTRAL GOODS & SERVICES TAX
(Punjab and Haryana High Court)

Hon'ble Judges:

JITENDRA CHAUHAN
VIVEK PURI

Pet. Counsel

Deepak Gupta

Res. Counsel

Sourabh Goel

Petitioner / Applicant	SAPNA GARG
Respondent	PRINCIPAL COMMISSIONER, CENTRAL GOODS & SERVICES TAX
Court	Punjab and Haryana High Court
State	Punjab
Date	Jan 11, 2021
Order No.	CWP-354-2021 (O&M)
Citation	2021(1) TAXREPLY 3785
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Section 70

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ORDER
The matter has been taken up through video-conferencing in the light of the pandemic COVID-19 situation and as per instructions. This writ petition under Articles 226/227 of the Constitution of India has been filed, inter alia, seeking a direction to the respondent to supply copies of summons issued during 09.11.2020 to 11.11.2020, under Section 70 of the CGST Act, 2017, arrest memo with regard to the husband of the petitioner, Ankur Garg; and panchnama dated 11.11.2020 and 11.11.220 drawn during search at office premises of M/s Ankur Garg and Associates. Heard. The instant petition has been preferred by the wife of the accused, Ankur Garg. Learned counsel has not been able to tender any explanation as to why husband of the petitioner has not come forward for the redressal of his grievance. The petitioner, being spouse of the accused, cannot be said to have any locus standi, while approaching this Court by way of the instant petition. In view of t....