TaxTMI 
TaxTMI 
2026 (4) TMI 1211
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....l as this Hon'ble Court. ii. Issue a writ, order or direction in the nature of certiorari setting aside the order dated 19.12.2025 passed by Special Chief Judicial Magistrate, Meerut, in case no. 512 of 2025 under sections 132(1)(b), 132(1)(c) and 132(1)(i) of C.G.S.T. Act, 2017, Police Station, CGST, District Ghaziabad and all consequential proceedings thereof. iii Issue a writ, order or direction in the nature of mandamus toinitiate departmental enquiry upon the actions of errant GST officials of respondent no.1. iv. Issue any other writ, order or direction, which this Hon'ble court deems fit and proper in the facts and circumstances of the present case. v. To award the cost of petition. 3.On 12.3.2026 following order was passed by this court :- "Shri Imran Ullah, learned Senior Counsel assisted by Shri Imtiaz Husain, learned counsel for the petitioner has submitted that arrest memo dated 18.12.2025 does not shows any time of arrest nor it is signed by arresting officer. He has further submitted that no ground of arrest served on the petitioner before arrest. Learned counsel for the petitioner has brought on record ....
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....istrate/Special Chief Judicial Magistrate, Meerut is directed to seal the record immediately after receiving copy of this order and ensure that no tampering is done in the record. Put up this case on 17.3.2026 as a fresh case. The Registrar (Compliance) of this Court is directed to communicate this order to Remand Magistrate/Special Chief Judicial Magistrate, Meerut and District Judge, Meerut within 24 hours for compliance." 3. In compliance of the aforesaid order, the Remand Magistrate/Special Chief Judicial Magistrate, Meerut, has sent the record of the remand proceedings. The arrest memo present in the record of Remand Magistrate is identical to the one already placed on record as Annexure R.A.-1. Therefore, clearly the argument made on behalf of the respondent nos. 2 and 4 was incorrect. For ready reference the arrest memo on record of the Magistrate Court is scanned and copied as below:- "DIN: 20251254YE000082398A ARREST MEMO (Under Section 69 of the Central Goods and Services Tax Act, 2017) Whereas, the Commissioner, Central Goods and Services Tax, Ghaziabad, CGST Bhawan, Rani Jhansi Marg, Near Hapur Chungi Chauraha, Kamla....
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....ture of Arrestee: Date: 18-12-2025 मुझे मेरी गिरफ्तारी का कारण बता समझा दिया गया है। और मेरी बात Wife से Phone पर करायी गयी है। Vivek Garg 18/12/2025 Copy Received: Vivek Garg 18.12.2025" 4. Today, a supplementary counter-affidavit has been filed by Sri Dhanjay Awasthi, learned counsel for respondent nos. 2 and 4, wherein it has been stated that the aforesaid discrepancy in the arrest memo may have occurred on account of bona fide human error and due to the same, the time of arrest and the signature of the arresting officer were not mentioned in the arrest memo on record of the Remand Magistrate. 5. Learned counsel for the petitioner has further pointed out that as per Section 69 of the CGST Act, the "reasons to believe" should be recorded before issui....
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.... Accordingly, I have reason to believe that the arrest of Shri Vivek Garg is necessary for proper and effective investigation of the offence. Therefore, in exercise of the powers conferred upon me under Section 69 of the CGST Act, 2017, I hereby authorise, Shri Harshit Verma, Inspector, Anti-Evasion, CGST Ghaziabad Commissionerate, to arrest Shri Vivek Garg for the offences committed by him as specified under Section 132(1)(b) and Section 132(1)(c) of the CGST Act, 2017. 18/12/2025 02:05 PM संजय लवानि या | SANJAY LAWANIA आयुक्त | COMMISSIONER Seen स्पेशल चीफ जूडिशियल मजिस्ट्रेस्ट्रेट मेरठ (U.P.) 19/12/25." 6.. Sri Dhanjay Awasthi, learened counsel for respondent nos. 2 and 4, prays for and is granted three days time to explain the averments made in the supplementary counter-affidavit filed on be....