2026 (5) TMI 1497

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....etitioner guaranteed under Art. 21 and 22 of the Constitution of India in relation to case no. DGGI/INT/INTL/1256/2025-O/o DD-DGGI-RUKOLHAPUR registered by Director General of GST Intelligence (DGGI), Kolhapur Regional Unit (KRU), Through Shri Suraj S. Pawar, Senior Intelligence Officer, Kolhapur Regional Unit i.e. Respondent No. 5. (b) Declare and set aside the Order dt. 5.12.2025 passed by Hon'ble Judicial Magistrate First Class (Court No. 1), Kolhapur as null and void as the same being passed in complete violation of principle of natural justice being as non-speaking order and in complete violation of all constitutional mandates including failure to consult and to be defended by legal practitioner of his choice during the remand....

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.... in judicial custody. 4. Learned Advocates for the Respondents have strenuously opposed the Petition by pointing out the documents on record and the affidavit-in-reply filed by Respondent Nos.4 & 5. According to them, the Petitioner has made incorrect statements in the Petition and the Petitioner is arrested after following due procedure of law. 5. It is a matter of record that prior to the arrest, thrice Petitioner's statement was recorded, wherein his involvement in the commission of offence under the Central Goods and Services Tax Act, 2017 and the modus operandi and evasion of tax is disclosed. 6. 'The reasons to believe for the arrest of Petitioner' are placed on record at Exhibit-E. In the said 'reasons to believe', the Respo....

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....plication: "1. Accused namely Abdul Karim produced before me at 1.30 pm. By senior intelligence officer Suraj S. Pawar of DGGI, Kolhapur regonal unit. No complaint of ill-treatment at the hands of GST officer. Compliance Section 47 and 48 of BNSS. Appears to be done. Arrest is justified. Ld. A.P.P. absent. Hence, accused is taken in judicial custody till 18.12.2025." 11. Thus it is categorically observed in the above order that the compliance of Sections 47 and 48 of the BNSS appears to be done and the arrest is justified. 12. In this view of the matter, there is no substance in the contention of the Petitioner that learned Magistrate has passed non speaking order. 13. The respondents rightly relied on the decision of the ....