Saurabh Mittal Vs Union Of India
Date: February 11, 2022
Subject Matter
Summons for appearance issued u/s 70 and the authorization for arrest issued u/s 69(1), do not fall within the ambit of 'Criminal Proceedings'
Summary
i. The summons under Section 70 of the CGST Act are to be issued only after inquiry is initiated and at the stage of issuance of summons, the Court cannot interfere or grant unreasonable stay on investigation. ii. Any person against whom an enquiry i…
1. The present petition under Section 482 Cr.P.C. has been filed by the petitioner with the following prayers: a) Quash the action of the Respondents in case F. No. DGGI/INT/INTL/1402/2021 whereby Respondent No. 3 has embarked upon inquiry investigation which is beyond its zonal jurisdiction; b) As an alternative as well as supplement to the above prayer (a), directions may be issued for transfer…