Sridhar vs. The Superintendent Of Gst Cuddalore
(Madras High Court, Tamilnadu)

Case Law
Petitioner / Applicant
Sridhar
Respondent
The Superintendent Of Gst Cuddalore
Court
Madras High Court
State
Tamilnadu
Date
Jun 23, 2022
Order No.
Crl. O.P. No.7736 of 2022
TR Citation
2022 (6) TR 6152
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

This Criminal Original Petition has been filed to direct the sole respondent not to harass the petitioner during the enquiry in connection with the case in GST 33BDWPS3178K1ZP of Kalki Traders.

2. Heard Mr. R.N. Amarnath, learned counsel for the petitioner and Mr.N.P.Kumar, learned Special Public Prosecutor for the respondent.

3. The learned counsel appearing for the petitioner submitted that under the production of summons, the petitioner is forced to give an undertaking to pay the tax of a sum of Rs.29 lakhs, whereas the learned Special Public Prosecutor submitted that despite several opportunities were given, the petitioner has not produced any document to substantiate his case.

4. The term harassment is so subjective which cannot be encapsulated in objective criterion. The petitioner having given a complaint is bound to cooperate with the Police for enquiry. Admittedly, the enquiry is pending. Without cooperating with the Police, they cannot seek such a blanket direction.

5. In such a view of the matter, the prayer sought for by the petitioner is rejected. Accordingly, this Criminal Original Petition is dismissed. The Police shall issue notice, within two weeks, from today, for causing the appearance of the petitioner, for enquiry and after enquiring the petitioner, the Police may either register a complaint, if any cognisable offence is made out or close the complaint.

Crl.O.P.No.7736 of 2022

N .SATHISH KUMAR , J.

The matter is listed to under the caption “for being mentioned” at the instance of the learned counsel for the petitioner.

2. The learned counsel for the petitioner would submit that the petitioner had filed this petition seeking to direct the respondent/the Superintendent of GST not to harass the petitioner during enquiry in connection with the case in GST 33BDWPS3178K1ZP of Kalki Traders and this Court by order 23.06.2022 dismissed the same whereas, in paragraphs 4 and 5 of the said order, it is inadvertently mentioned as “Police” instead of “respondent/the Superintendent GST”. Hence, he seeks for a appropriate orders.

3. In view of the above, the paragraphs 4 and 5 of the order in Crl.O.P.No.7736 of 2022 dated 23.06.2022, shall be read as follows;

4. The term harassment is so subjective which cannot be encapsulated in objective criterion. The petitioner having received summons from the respondent, is bound to cooperate for enquiry. Admittedly, the enquiry is pending. Without cooperating with the respondent, they cannot seek such a blanket direction.

5. In such a view of the matter, the prayer sought for by the petitioner cannot be granted. Accordingly, this Criminal Original Petition is dismissed. The respondent shall issue notice, within two weeks, from today, for causing the appearance of the petitioner, for enquiry and after enquiring the petitioner, the authority may proceed further in accordance with law.

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