Sri Akhil (the petitioner) filed a petition before the Honourable High Court of Punjab & Haryana seeking to set aside summons issued by the Senior Intelligence Officer of DGGST.

The Honorable Court observed that the father of the petitioner was interrogated by DGGST and was arrested by DRI. The petitioner was not proprietor, partner, or shareholder of any exporter who had fraudulently availed refund of IGST. There was no evidence of the transfer of funds in the accounts of the petitioner. The petitioner who was practicing advocate had not dealt with directly or indirectly with export consignments.

The court further observed that there was a misunderstanding between petitioner and officers due to which officers wanted to implicate the petitioner and his family members. The investigations were unable to produce any evidence showing the direct involvement of the petitioner.

The Honorable Court directed the revenue authorities not to take him in custody without prior approval of the court. However, the revenue authorities were to continue with their investigation and proceed as per law.

Source :

Akhil Krishan Maggu v. Deputy Director, Directorate General of GST Intelligence - [2019] 111 taxmann.com 367 (Punjab & Haryana)