Order Date: 23 June 2022

Facts-

• The Petitioner, M/s Sridhar has filed a Criminal Petition under Section 482 of Code of Criminal procedure in order to direct the respondent, Superintendent of GST not to harass him during the enquiry of the case.
• The Petitioner contended that he is forced to pay the tax of Rs.29 lakhs, whereas as per the Respondent, despite several opportunities the Petitioner has not produced any documents to justify his case. 

Issue-

• Whether the actions taken by the Respondent during the enquiry can be considered as harassment?

Order-

• The Hon’ble High Court observed that the term harassment is so subjective which cannot be encapsulated in objective criterion.
• The Court held that the Respondent shall issue notice for the appearance of the Petitioner for enquiry within two weeks and after enquiring the Petitioner, the Respondent may either register a complaint, if any cognizable offence is made out or close the complaint
• Accordingly, the petition alleging harassment by the Superintendent of GST is dismissed.