KANHAIYA NILAMBAR JHA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Sandipkumar C. More, Justice & Y.G. Khobragade, Justice

KANHAIYA NILAMBAR JHA

UNION OF INDIA & ORS.

CRIMINAL WRIT PETITION No. 885 of 2025 dated 05.02.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 69, 70 & 132

Decision : In favour of revenue

Arrest – Illegal detention compensation – Petitioner challenged arrest under Section 69 CGST Act and magisterial custody order claiming illegal detention without summons or arrest memo – Petitioner alleged fabricated post-custody summons and lack of 7-day notice under Order XVI CPC for Section 70 summons besides violations of constitutional safeguards – Respondents contended petitioner summoned as witness for fraudulent ITC inquiry voluntarily attended with signed acknowledgements and arrested only after ascertaining involvement with immediate Magistrate production – Petitioner withdrew challenge to arrest/custody validity pressing only compensation claim – Court held Section 70 CGST Act incorporates CPC civil court powers but silent on 7-day notice with Order XVI applying to trial witnesses not inquiry summons – Voluntary attendance with signed summons acknowledgements and no contemporaneous detention complaint negates illegal custody per Supreme Court precedents – Held: Petition dismissed – No compensation awarded.

Represented By:

Counsel for the Petitioner: R.F. Totala, i/b Vedant Kabra, Advocate

KANHAIYA NILAMBAR JHA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

KANHAIYA NILAMBAR JHA v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

🔒 Premium Content

Quick Link

Get In Touch