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The State of Gujarat vs. Choodamani Parmeshwaran Iyer & Anr.

Criminal Appeal · 2023 INSC 972Decided 17 Jul 2023
Criminal Appeal Nos. 1963-1964 of 2023
J.B. Pardiwala · Prashant Kumar Mishra

Background

The GST authorities issued summons to the respondents under Section 70 of the CGST Act, 2017, calling them for interrogation in connection with an alleged tax evasion inquiry against a firm, M/s. Iyer Enterprise. Fearing arrest, the respondents did not appear and instead filed writ petitions before the Gujarat High Court seeking protection from arrest. The High Court disposed of the petitions by directing the respondents to cooperate with the adjudicatory process within eight weeks, effectively shielding them from arrest during that period. The State of Gujarat challenged this order before the Supreme Court.

Decision Breakdown

The Supreme Court set aside the High Court's order and allowed the appeals. It held that a person merely summoned under Section 69/70 of the CGST Act for recording a statement, before any FIR is registered, cannot invoke Section 438 CrPC (anticipatory bail), because that provision presupposes registration of a cognizable offence. The only available remedy at the summons stage is a writ petition under Article 226 of the Constitution, but such power must be exercised sparingly, following the Constitution Bench ruling in Kartar Singh v. State of Punjab, and courts should not use a writ of mandamus to restrain a statutory authority from performing its lawful investigative functions. The Court found the respondents had persistently avoided fourteen summonses over five years and gave them one final opportunity to appear before the GST authorities.

Lesson Learnt

If you receive a GST or tax summons for interrogation, you cannot seek anticipatory bail before any FIR exists: the correct (and narrow) remedy is a writ petition under Article 226, which courts grant only in exceptional circumstances. Persistently ignoring lawful summonses undermines your case for any protective relief.

Official source (sci.gov.in)View Judgment (PDF)

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