GST Officials Can Not Resort to Physical Violence While Conducting Search, Interrogation or Investigation : Telangana High Court

GST Officials Can Not Resort to Physical Violence While Conducting Search, Interrogation or Investigation : Telangana High Court

In the case of M/s Agarwal Foundries Private Ltd. vs Union Of India [Writ Petition No. 28268 of 2019], the Telangana High Court has provided its judgement, some highlighted lines of which are quoted as under :

“74. No provision of any law is cited before us by the respondents to say that they are entitled to use physical violence against persons they suspect of being guilty of tax evasion while discharging their duties under the CGST Act, 2017.

75. Merely because the authorities under the CGST Act, 2017 are not to be treated as police officials, they cannot claim any immunity if they indulge in acts of physical violence against persons they suspect of being guilty of tax evasion.

76. After India adopted the Constitution of India, protection against torture by State actors has been recognized as part of right to life and liberty guaranteed by Art.21 of the Constitution of India.”

The court also said that the possibility of the use of violence by officials against the petitioners and the other employees  cannot be entirely ruled out.

Click here to read full text of judgement


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