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SHIVA KUMAR DEORA vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

CHANDRASHEKHAR
NAVNEET KUMAR

Pet. Counsel

Salona Mittal

Res. Counsel

P.a.s. Pati

Petitioner / Applicant	SHIVA KUMAR DEORA
Respondent	UNION OF INDIA & OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	May 13, 2024
Order No.	W. P. (T) No. 354 of 2024
Citation	2024(5) TAXREPLY 9887
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ORDER
PER, SHREE CHANDRASHEKHAR, A.C.J. To recapitulate, the petitioner was interrogated till past mid-night and permitted to go home only after his statement was recorded to the satisfaction of the GST Officer. 2. The Constitution of India recognizes basic human rights of every individual. In “Kharak Singh v. State of U.P.” AIR 1963 SC 1295 the Hon’ble Supreme Court held that periodic night visits by the police at the home of the accused shall be an invasion to his right to privacy under Article 21 of the Constitution. In “K.S. Puttaswamy (Privacy-9J.) v. Union of India” (2017) 10 SCC 1 the Hon’ble Supreme Court held that right to privacy is implicit in the guarantee under Article 21 of the Constitution of India. 3. To speak or not to speak has been a dilemma for a person called for giving his statement before the Customs Officer, Central Sales Tax Officer, Police Officer etc. The implications are serious. Clause 3 of Ar....