The State Authorities cannot be permitted to resort to the stringent provisions like detention under the Prevention of Anti Social Activities Act against the petitioners. The State is restrained from resorting to the said option against the petitioners in these cases.
Section 132 of the CGST Act, 2017 —Detention —–The petitioners apprehended detention in connection with the Complaint filed by the State Tax Department in the Court of the Chief Judicial Magistrate, Ahmedabad under different sub-sections of Section 132 of the Act, 2017. The court observed that the issue involved is, whether in the cases of discrepancies in GST, sword of detention under PASA should be kept hanging over the head of the trader community. Further, if at all in a given case such proposal is contemplated, at what stage that decision should be taken for which the response from the State is required. But there is no response from the Finance Department of the State of Gujarat to the above query of this Court. The department responded that no proposal is made to detain the petitioners under PASA so far, by the State GST Department. The court further observed that not only the query raised by the Court qua the citizen - the trader community in this case, is not responded by the competent Authority and the sword is kept hanging over the head of the traders. Citizens can not be left in lurch like this. Further, when the State on the whole and the economy in particular is trying to regain the momentum post COVID, such hanging sword situation can not be permitted to continue.
Held that:- The Hon’ble High Court held that the State Authorities can not be permitted to resort to the stringent provisions like detention under the Prevention of Anti Social Activities Act against the petitioners. The State is restrained from resorting to the said option against the petitioners in these cases.
The State Authorities cannot be permitted to resort to the stringent provisions like detention under the Prevention of Anti Social Activities Act against the petitioners. The State is restrained from resorting to the said option against the petitioners in these cases.
Section 132 of the CGST Act, 2017 —Detention —–The petitioners apprehended detention in connection with the Complaint filed by the State Tax Department in the Court of the Chief Judicial Magistrate, Ahmedabad under different sub-sections of Section 132 of the Act, 2017. The court observed that the issue involved is, whether in the cases of discrepancies in GST, sword of detention under PASA should be kept hanging over the head of the trader community. Further, if at all in a given case such proposal is contemplated, at what stage that decision should be taken for which the response from the State is required. But there is no response from the Finance Department of the State of Gujarat to the above query of this Court. The department responded that no proposal is made to detain the petitioners under PASA so far, by the State GST Department. The court further observed that not only the query raised by the Court qua the citizen - the trader community in this case, is not responded by the competent Authority and the sword is kept hanging over the head of the traders. Citizens can not be left in lurch like this. Further, when the State on the whole and the economy in particular is trying to regain the momentum post COVID, such hanging sword situation can not be permitted to continue.
Held that:- The Hon’ble High Court held that the State Authorities can not be permitted to resort to the stringent provisions like detention under the Prevention of Anti Social Activities Act against the petitioners. The State is restrained from resorting to the said option against the petitioners in these cases.