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Case Law Details

Case Name : Directorate General of GST Intelligence Vs Nikit Mittal (Jharkhand High Court)
Appeal Number : Cont. Case (Cvl) No. 302 of 2020
Date of Judgement/Order : 02/01/2023
Related Assessment Year :
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Directorate General of GST Intelligence Vs Nikit Mittal (Jharkhand High Court)

This Court has perused the order passed in W.P.(Cr.) No. 415 of 2018 and other analogous cases and Cont. Case (Cvl) No. 665 of 2019 and other analogous cases as also the order passed by the writ Court in W.P.(Cr.) No. 14 of 2019 which is the subject matter of the instant contempt case wherefrom it is evident as under paragraph-4 thereof that the writ petition was disposed of vide order dated 23.04.2019 and the writ petitioner was directed to appear before the Senior Intelligence Officer as and when called upon by him. The Senior Intelligence Officer was also directed not to arrest the writ petitioner on his first day of appearance and give him fair opportunity of hearing in the matter.

This Court has posed a question upon the learned counsel for the petitioner that when there is a specific direction passed by the writ court to the effect that there shall be no arrest on the first day of appearance and if the writ petitioner, namely, Nikit Mittal has not appeared before the concerned Officer, what action has been taken by the Senior Intelligence Officer for securing his appearance in order to proceed further in the proceeding which was the subject matter of the writ petition.

Learned counsel for the petitioner has submitted that he is having no instruction in this regard.

This Court, however, fails to understand that what is the occasion for the petitioner to file this contempt case instead of taking coercive measure for securing the appearance of the litigant.

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