CRL.M.A. 10635/2020 & CRL.M.A. 10636/2020

1. Allowed, subject to all just exceptions.

W.P.(CRL) 1208/2020

2. The petitioner has filed the present petition, inter alia, praying that appropriate directions be issued restraining the respondents from infringing the fundamental right of life and liberty.

3. The petitioner is, essentially, aggrieved by a notice dated 20.06.2020 issued by the Directorate General of Goods and Services Tax Intelligence, Regional Unit, Indore (MP), whereby the petitioner was called upon to appear before the Additional Assistant Director at Indore at 11:00 hrs. on 25.06.2020 to tender his statement and produce documents as specified in the said notice.

4. The learned counsel appearing for the petitioner states that the petitioner responded to the said notice by forwarding the documents as required. However, the petitioner has been unable to appear before the concerned officer at Indore in view of the outbreak of COVID-19 and the restrictions imposed on travelling. He further submits that travelling restrictions have since been relaxed but the petitioner is not in good health and, therefore, is at a higher risk in the current pandemic.

5. Mr Aggarwal, learned counsel for respondent no.2 and Mr Ranjeet Kumar, Additional Director, Directorate General of Goods and Service Tax, Intelligence, Regional Unit, Indore has also joined the proceedings.

6. After some arguments, learned counsel appearing for the petitioner agrees that the petitioner shall appear at the office of Directorate General of Goods and Service Tax at Delhi as and when called. He shall also appear before the concerned officer at Indore after forty-five days from today.

7. The petitioner is bound down to the said statement.

8. Respondent no.2 may issue fresh summons for making enquiries from the petitioner in Delhi on any date and/or for making inquiries from the petitioner at Indore, albeit on any date beyond a period of forty-five days from today.

9. This order is passed with the consent of parties.

10. The petition is disposed of in the aforesaid terms.