GST officials summoned over detention of tax consultant by Gujarat HC
Fact and Issue of the case
This petition is preferred seeking the directions for issuance of Writ of Habeas Corpus for HITESH MUKESHBHAI PATEL, brother of the present petitioner who is alleged to be illegally confined by GST – B.D. TRIVEDI herein since 18.3.2022. The petitioner averred that HITESH MUKESHBHAI PATEL is the real brother and is engaged as Tax Consultant and work related to Gumasta License. Petitioner himself is also a Tax Consultant and he and his brother both reside together. It is the grievance made on the part of the petitioner (SANJAY MUKESHBHAI PATEL) that he was permitted to give two pairs of clothes to one GST officer at the main gate of the GST Office building on 20.3.2022 but till date he is not permitted to meet his brother.
Observation of the Court
The court has heard learned advocate Mr. Bhadrish Raju for the petitioner. Learned advocate urged that the Apex Court in the case of D.K.Basu vs. State of W.B. reported in (1997) 1 SCC 416 has already laid down the requirement of principles laid down here to govern all enforcement agencies which would also apply to the GST Officials. He has further urged that these guidelines also have been explicitly applied to the GST department by virtue of the decision of this Court entered in the case of Vimal Yashwantgiri Goswami v. State of Gujarat reported in  121 taxmann.com 3 (Gujarat)
While producing the person arrested under Section 69 of the CGST Act, the importance of valid, proper and exhaustive arrest memo should not be undermined. Every authorized officer under the Act, 2017 carrying out arrest must be clear that the preparation of an arrest memo is mandatory.
The safeguards mandated through the guidelines mentioned in D.K. Basu (supra) case, particularly the requirement to prepare an arrest memo, are directed towards “transparency and accountability” in the powers to arrest and detain. These safeguards flow from the fundamental rights guaranteed in Articles 21 and 22 respectively of the Constitution of India. The life and liberty of a person is secured under Article 21 and supplemented by Article 22 that provides key protection against the arbitrary arrest or detention to every arrested person.”
Issue Notice returnable on 24.3.2022. Learned APP waives service of notice on behalf of STATE OF GUJARAT.
B.D. TRIVEDI shall present himself before this Court along with the Corpus at 11:00 a.m. tomorrow. He shall also bring before this Court the detail compliance of D.K.Basu (supra) and the decision of Vimal Yashwantgiri Goswami (supra).Vibracoustic-India-Pvt.-Ltd.-Vs-Addl.-IT-ITAT-Delhi-1