Madras High Court Dismisses Plea Alleging Harassment By GST Department

The single bench of Justice N. Sathish Kumar has observed that the term "harassment" is so subjective that it cannot be encapsulated in an objective criterion. The petitioner, having given a complaint, is bound to cooperate with the police for an inquiry.

The petitioner/assessee has sought a direction to the respondent/department not to harass the petitioner during the enquiry in connection with the case of GST of Kalki Traders.

The petitioner submitted that, under the production of summons, the petitioner was forced to give an undertaking to pay the tax of a sum of Rs. 29 lakhs.

The department submitted that despite several opportunities being given, the petitioner has not produced any documents to substantiate his case.

The court noted that the enquiry was pending and, without cooperating with the police, the petitioner could not seek such a blanket direction.

The court directed the police to issue a notice within two weeks to cause the appearance of the petitioner for enquiry. After enquiring the petitioner, the police may either register a complaint, if any cognisable offence is made out or close the complaint.

Case Title: Sridhar Versus The Superintendent of GST

Case No: Crl. O.P. No.7736 of 2022

Dated: 23/06/2022

Citation: 2022 LiveLaw (Mad) 287

Counsel For Petitioner: Advocate R.N.Amarnath

Counsel For Respondent: Advocate N.P.Kumar

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