Facts of the Case

Praveen Kumar filed a petition under Section 482 of the Code of Criminal Procedure before the Punjab and Haryana High Court seeking to quash a series of summons dated 29.03.2022, 16.01.2023, 28.02.2023 and 26.04.2023, issued to him in connection with Complaint Case No. 39/2020, titled Director General of GST Intelligence v. M/s Om Trade In-Exim, pending before the Chief Judicial Magistrate, Palwal. The complaint had been filed by the Directorate General of Goods and Service Tax Intelligence (DGGI), Gurugram Zonal Unit, alleging GST-related offences against the firm M/s Om Trade In-Exim.

When the petition came up for hearing on 20.07.2023 before Hon'ble Mr. Justice Rajbir Sehrawat, counsel for the petitioner, at the very outset, prayed for withdrawal of the petition.

Issues Involved

  1. Whether the summons issued to the petitioner in the DGGI's GST evasion complaint against M/s Om Trade In-Exim should be quashed under Section 482 CrPC.

Petitioner's Arguments

  • The petitioner's counsel, at the outset of the hearing, simply prayed for withdrawal of the petition, without the order recording any substantive grounds urged against the summons.

Respondent's Arguments

  • No arguments from the DGGI or the State are recorded, as the petition was withdrawn before any contest on merits.

Court Order / Findings

  • The Court recorded the withdrawal request made at the very outset of the hearing.
  • It dismissed the petition as withdrawn, as prayed for.
  • No findings were recorded on the validity of the summons or on the merits of the underlying GST evasion complaint against M/s Om Trade In-Exim.

Important Clarification

This order does not test the legality of DGGI summons or the merits of the GST evasion allegations against the firm — the petitioner chose to withdraw before any of that was examined. It cannot be cited for or against the validity of similar summons in other GST intelligence cases.

Sections Involved

  • Central Goods and Services Tax Act, 2017 (underlying complaint filed by DGGI; specific offence sections not detailed in this order)
  • Code of Criminal Procedure, 1973 – Section 482 (inherent powers of the High Court)

Decision – In Favour of

Dismissed as withdrawn at the petitioner's own request; no decision on the merits of the quashing plea or the underlying GST complaint.

Case Details

  • Court: High Court of Punjab and Haryana at Chandigarh
  • Case No.: CRM-M-34871-2023
  • Neutral Citation: 2023:PHHC:091640
  • Coram: Hon'ble Mr. Justice Rajbir Sehrawat
  • Date of Order: 20.07.2023

Link to Download the Order

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