Kumar Sanker vs Senior Intelligence Officer
2024 Latest Caselaw 13448 Ker

Citation : 2024 Latest Caselaw 13448 Ker
Judgement Date : 24 May, 2024

Kerala High Court

Kumar Sanker vs Senior Intelligence Officer on 24 May, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
           THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
         FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946
                          WP(C) NO. 5331 OF 2024
PETITIONER/S:

           KUMAR SANKER,
           AGED 42 YEARS
           S 338 INTERNATIONAL TERMINAL 3, COCHIN INTERNATIONAL
           AIRPORAT, KOCHI, PIN - 683111

           BY ADVS.
           G.MINI(1748)
           A.KUMAR (SR.)
           P.J.ANILKUMAR
           P.S.SREE PRASAD



RESPONDENT/S:

           SENIOR INTELLIGENCE OFFICER,
           DIRECTOR GENERAL OF GST INTELLIGENCE, 5TH FLOOR, ARROW
           CORPORATE TOWER, PLOT NO.06, SEEMANT VIHAR,SECTION-14,
           KAUSHAMBI, NEAR HOTEL BLUESTONE, GHAZIABAD,
           UTTARPRADESH, PIN - 201012


OTHER PRESENT:

           SRI. SREELAL N. WARRIER-SC




      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No. 5331/2024
                                          -2-




                               JUDGMENT

The present writ petition has been filed with the following

prayers:

"1. Issue a writ of certiorari or other appropriate writs directions or order calling for the records leading to P 7 and quash the same

2. Issue a writ of mandamus or other appropriate writs directions or order declaring that the respondent does not have the Jurisdiction to call for the information regarding the transaction entered outside the territory of Union of India.

3. Issue a writ of mandamus or other appropriate writs directions or order commanding the respondent not to insist on personal appearance of the petitioner pursuant to Exhibit P7.

Or in alternative

4. Issue a writ of mandamus or other appropriate writs or directions or other commanding the respondent to grant a period of 3 months to produce the requisite details as sought for in Exhibit P 7 provided the same is received from the Abhu Dhabi office and until such time dispense with the appearance of the petitioner personally before him.

5. Award cost of these proceedings

6. Grant such other relief deemed fit under the circumstances of the case."

2. Mr A Kumar, learned Senior Counsel representing

the petitioner, assisted by Ms G Mini, submits that Etihad

Airways is a national carrier of the United Arab Emirates, and,

it appears that, in respect of the ongoing investigation by the

GST Department, talks are going on through diplomatic

channels. He further submits that as and when the GST

Department requires any assistance from the petitioner

regarding the investigation of the violation of law etc, he will

fully cooperate and provide requisite documents in his

possession and if the documents are not in his possession he

will write to the concerned authority in the headquarters

regarding the requisition by the GST Department.

2.1 It is further said that after the hearing on

09.04.2024, when this Court passed the following order:

"Post this matter on 23.05.2024.

It is made clear that Etihad Airways should cooperate in ongoing investigation being carried out by the GST Department. Any non cooperation by the Etihad Airways may be adversely viewed by this court. Petitioner shall communicate this order to the headquarters of Etihad Airways.