Kanhaiya Nilambar Jha Vs Union of India (Bombay High Court)
Bombay High Court held that issuance of summons under section 70 of the Central Goods and Services Tax Act, 2017 [CGST Act] for inquiry do not constitute illegal detention. Accordingly, present petition stands dismissed.
Facts- By way of this writ petition, the petitioner Kanhaiya Nilambar Jha, who is posing himself as an Office Boy in M/s Kabsan Services Private Limited, is seeking declaration about his arrest by present respondent No.4 in Case No.1/2025, as null and void. He has also prayed for quashing and setting aside the order dated 21.06.2025 passed by the learned Judicial Magistrate (First Class), Nanded granting his magisterial custody. Consequently, the petitioner has sought direction to respondent No.4 to give him compensation of Rs. 10,00,000/- towards his illegal arrest.
Conclusion- Held that on going through the language of Section 70 of CGST Act, it cannot be held that there was need of 7 days notice for issuing summons under Section 70 of the CGST Act. On the contrary, it has to be held that a person can be summoned for making inquiry and recording his statement under the said provision which does not amount to detention.
