B. Rajkumar Vs Commissioner of Police (Madras High Court)
The Madras High Court considered a Criminal Original Petition seeking directions to prevent tax officials from allegedly harassing the petitioner during enquiry or investigation. The petitioner alleged that GST officials were visiting his premises without following the procedure under the Tamil Nadu GST Act, 2017. The Court held that grievances concerning seizure or inspection by tax officials did not fall within the scope of criminal jurisdiction under Section 482 Cr.P.C./Section 528 BNSS.
It noted that even though Section 67(10) of the TNGST Act requires search and seizure to follow the Cr.P.C. procedure, this alone does not make such proceedings appropriate for exercising jurisdiction under Section 528 BNSS. The Court observed that the petitioner could challenge unlawful actions before the appropriate forum, make a specific criminal complaint if the conduct amounted to an offence, approach higher tax authorities for statutory violations, or invoke Article 226 where appropriate. The petition was accordingly disposed of while keeping the petitioner’s liberty to challenge actions of the tax authorities in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The prayer in the Criminal Original Petition is directing the respondents 4 to 6 not to harass the petitioner under the guise of enquiry or investigation.
2. The grievance of the petitioner is that the respondents 4 to 6, being tax officials, without following the procedure mandated under the Tamil Nadu Goods and Services Act, 2017, are coming to the premises of the petitioner and are harassing him. If that be so, it will be open for the petitioner to challenge the actions of the said individuals. If anything illegal is done, a specific complaint can also be given, if it amounts to criminal offences, or if any violation of the Act per se is given, it will be open for the petitioner to move the higher officials or appropriate application under Article 226 of the Constitution of India. When the relief prayed for is with reference to the seizure or inspection by the tax officials, it cannot be said that it is within the four corners of the Code of Criminal Procedure, so as to exercise the power under Section 482 Cr.P.C./528 BNSS.
3. The learned counsel for the petitioner would bring to the notice of the Court that Section 67(10) of TNGST Act 2017, that any search and seizure shall be as per the provisions of Cr.P.C. Merely because the power to conduct search or seizure is given to the tax officials and they have to follow the procedure as laid down under the Cr.P.C. or BNSS, and the same, by itself, will not make the instant case a candidate for exercise of power under Section 482/528 BNSS. Therefore keeping open the liberty of the petitioner to challenge any of the action of the tax authorities in the manner known to law before the appropriate forum, the prayer before this Court cannot be countenanced and as such, the Criminal Original Petition stands disposed of.
