The GST Intelligence Department can’t Resort to Physical Violence while Discharging their Duties under the CGST Act

The Telangana High Court has ruled that the officials belonging to the GST Intelligence Department can’t resort to physical violence while against persons they suspect of being guilty of tax evasion.

No provision of any law is cited before us by the respondents to say that they are entitled to use physical violence against persons they suspect of being guilty of tax evasion while discharging their duties under the CGST Act, 2017.. Merely because the authorities under the CGST Act, 2017 are not to be treated as police officials, they cannot claim any immunity if they indulge in acts of physical violence against persons they suspect of being guilty of tax evasion. After India adopted the Constitution of India, protection against torture by State actors has been recognized as part of the right to life and liberty guaranteed by Art.21 of the Constitution of India.

Brief facts of the Case

  • A writ petition was filed by director of a company and his relative alleging that the officials while conducting raid physically assaulted them.
  • The department denied these allegations and submitted before the court that it was the petitioners and their employees who had obstructed the search operations and allegedly assaulted the

Observation made by the Court

  • Considering the Outpatient Discharge advice of Hospital given after treatment of one of the petitioners, the Court held that he was injured to such a degree that he was unable to walk and required medical treatment.
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  • The Court noted that the officials cannot claim any liberty to torture or use physical violence during the course of search, investigation or interrogation under the CGST Act, 2017 against persons suspected of tax evasion like the petitioners or their employees.
  • It added that the possibility of the use of violence by officials against the petitioners and the other employees cannot be entirely ruled out. Thus, the Court issued some directions and also said that the petitioners and their employees shall be examined in the visible range of their counsel, though not in hearing range.

Case Name: M/S. Agarwal Foundries Private Ltd. vs Union of India

Citation: Writ Petition No.28268 of 2019

Coram: HONOURABLE SRI JUSTICE M.S. RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.AMARNATH GOUD

The GST Intelligence Department can’t resort to physical violence while discharging their duties under the CGST Act

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