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TaxTMI 
TaxTMI 
TaxTMI 
2026 (5) TMI 1574
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....rd. 2. The present petition has been filed praying for following reliefs:- "(i) To issue a writ, order, or direction in the nature of certiorari setting aside the order dated 15.01.2026 passed by the Remand Magistrate/ACJM Court No. 07, Meerut, in Case No. 1629/2025, under section 132(1)(c) and 132(1)(i) of the CGST Act, 2017, Department DGGI, Meerut, and all consequential proceedings thereof. (ii) to issue any other and further writ, order, or direction, which this Hon'ble Court may deem fit and proper in the facts and circumstances of this Case." 3. On 31.03.2026 the following order was passed by this Court:- "1. Heard Sri Hemendra Pratap Singh and Sri Jai Prakash Singh, learned counsel for petitioner;....
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...., Department and in presence of authorized officer copies of the entire set of documents and data shall be provided to him and the petitioner was directed to cooperate with the investigation. 5. On 13.01.2026 the petitioner was taken into custody by the officer of the respondent no.1 and produced before Superintendent of respondent no.1 on 14.01.2026. Summon dated 14.01.2026 was served on him on the same day and he was made to sign the same. By the aforesaid summon he was directed to appear before the officer of respondent no.1 at 12:00 p.m. The arrest memo of the petitioner was prepared on 14.01.2026 itself at 04:48 p.m., in the presence of one, Akram Khan, a witness. The place of arrest was not mentioned in the arrest memo. His J....
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....ed that the arrest memo dated 14.01.2026 was provided to the petitioner and also his brother, Rajiv Singhal, on 14.01.2026 and both have appended their receiving signatures on the same which has been brought on record as Annexure-C.A.-6 to the counter-affidavit. 8. He has further submitted that the documents on record clearly prove that the arguments raised before this Court by the learned counsel for the petitioner are incorrect. The arrest memo with "grounds of arrest" were clearly provided to the petitioner and his brother. Both have appended their receiving signatures on the "memo of arrest" and "grounds of arrest" too. He has submitted that the objection raised before this Court on behalf of petitioner were not raised before t....
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.... the petitioner hereinbelow:- "GSTIN-07AVPPS2061R1ZP CBIC-DIN-202601DNN4000000D209 File Ne-1629/2025 ARREST MEMO (To be prepared in duplicate) [under Section 69 of the Central Goods and Services Tax Act, 2017] 1. Whereas, the principal Commissioner/Commissiones, Girraj Prasad Meena, has reasons to believe that you, Sandeep Singhal, Proprietor, age about 43 years, son/daughter of Shri Shiv Shanker Singhal, and address A-8/23, rana Pratap bagh, Delhi, have committed an offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub section (1) of section 132 of the Central Goods and Service Tax, 2017 which is punishable under clause (i) or (ii) of sub-section (1) or sub-section (2) of the said section. 2. I,....
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....ure to the "Arrest Memo" as per judgment of this Court in the case of Jai Agarwal(supra). 14. Learned counsel for the respondent nos. 3 and 4 is granted three days time to explain their conduct. 15. List this case again on 06.04.2026. " 4. In response to the aforesaid order passed by this Court, the counsel for respondent has filed supplementary counter-affidavit wherein system generated form showing the same CBIC-DIN as mentioned over the arrest memo dated 14.01.2026 has been brought on record. 5. Learned counsel for the petitioner has pointed out that the document is prima facie suspicious since it does not contains the time when the DIN was generated by the system. This Court has already held in the earlier order ....