TaxTMI 
TaxTMI 
2020 (8) TMI 567
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....y, dignity & fair investigation and to examine the illegal acts of the CGST officials and to monitor the investigation of the case. 2. Ld. Counsel for the petitioner has prayed that records of the investigation be called from the office of the respondents and the court should examine the same on the touchstone of the law relating to the fair investigation. He has further prayed that Court should monitor the investigation of the case till the issuance of Show Cause Notice and/ or till the filing of complaint and further direct the respondents to give bi-monthly reports to this Court about the progress of the investigation. 3. Notice. 4. Ld. Sr. Standing counsel for respondents accepts notice on behalf of respondents and seeks time to file....
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....e and Ors. 1992 AIR 1795 (SC)' as well as judgment of this Court titled 'Sudhir Kumar Aggarwal vs. Directorate General of GST Intelligence, W.P. (Crl.) 2686/2019' dt. 06.11.19. 5. I have considered the rival submissions. Ld. Counsel for the petitioner has relied upon the judgment of Hon'ble Supreme Court titled 'Senior Intelligence Officer vs. Jugal Kishore Samra, Crl. Appl No. 1266/2011 (Arising out of SLP (Crl.) No. 628/2008) decided on 05.07.2011. I have gone through the said judgment. It was passed because of special facts and circumstances of the said case as respondent i.e. accused Jugal Kishore Samra was suffering from heart disease and his medical condition was considered by the Ld. Sessions Judge while passing the order. The said ....
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....ning. The purpose of the enquiry under the Customs Act and the other similar statutes will be completely frustrated if the whims of the persons in possession of useful information for the departments are allowed to prevail. For achieving the object of such an enquiry if the appropriate authorities be of the view that such persons should be dissociated from the atmosphere and the company of persons who provide encouragement to them in adopting a non-cooperative attitude to the machineries of law, there cannot be any legitimate objection in depriving them of such company. The relevant provisions of the Constitution in this regard have to be construed in the spirit they were made and the benefits thereunder should not be "expanded" to favour e....