The Delhi High court directed the GST Authority not to take coercive measures and ensure that no invasion of privacy takes place while investigating.
The petitioner, Mridul Tobie Inc. submitted that within two days of notice being issued, authorisation was given for a search being carried out by the DGGI.
According to the petitioner, the search was, consequently, carried out at the premises of the petitioner located in Gautam Budh Nagar.
Ms. Anjali J. Manish, who appears on behalf of the petitioner said that repeated searches, not only by Gautam Budh Nagar Commissionerate, but also by other Intelligence Units, are completely oppressive and in fact, the most recent search carried out at the residential premises of the proprietor was a case of breach of invasion of privacy.
Ms. Manish urged that in view of the fact that the investigation process was commenced, in the first instance, by the Gautam Budh Nagar Commissionerate, the investigation should have been carried out by that Commissionerate only and that other Intelligence Units ought to have held their hands. In support of this plea. Ms. Manish relied upon the circular dated October 5, 2018, issued by the Central Board of Excise & Customs, Department of Revenue.
On the other hand, Mr. Ravi Prakash, who appears on behalf of the respondents, says that the circular will have no application since the “subject matter” is different.
The division bench of Justices Rajiv Shakdher and Talwant Singh directed the respondent authority to file their reply to the captioned application within the next two weeks, for the moment, no coercive measures will be taken against the petitioner. “If in the interregnum, the investigation is necessitated, in line with the circular dated 05.10.2018, it shall be carried out only by the Gautam Budh Nagar Commissionerate. The search officers will ensure that there is no invasion of privacy,” the court while listing the matter on March 22, 2021, said.
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