PASA Sword Hanging Over Traders Can't Be Permitted To Continue, Citizens Can't Be Left In Lurch: Gujarat High Court

The Bench of Justice Paresh Upadhyay was hearing the matter of the petitioners apprehending detention under PASA in connection with the Complaint filed by the State Tax Department in CJM's Court under different sub-sections of Section 132 of the Central & Gujarat GST Acts read with Section 120B of the IPC.

During the course of the previous hearing in the matter, the Court had sought response of the state government on the following issue:

"…whether in the cases of discrepancies in GST, sword of detention under PASA should be kept hanging over the head of the trader community. Further, if at all in a given case such proposal is contemplated, at what stage that decision should be taken is also an issue..."

In response to this, affidavit in replies was filed by the Gujarat Goods and Services Tax Department, it was stated that, no proposal is made to detain the petitioners under PASA so far, by the State GST Department.

Court's observations

In view of the response of the State Government, the Court observed that the query qua the citizen – the trader community in the case, had not been responded by the competent Authority from the Finance Department of the State, and therefore, the sword is kept hanging over the head of the traders, because it is replied by the GST Department that no proposal is made to detain the petitioners under PASA so far.

To this, the court remarked thus:

"Citizen can not be left in the lurch like this. Further, when the State on the whole and the economy, in particular, is trying to regain the momentum post-COVID, such hanging sword situation can not be permitted to continue."

Resultantly, the Court held that the State Authorities can't be permitted to resort to the stringent provisions like detention under the PASA Act against the petitioners and therefore, the State was restrained from resorting to the said option against the petitioners in these cases.

Case title - Amitkumar Rameshbhai Patel, Sanjay Prahladbhai Patel and Sanjaykumar @ Shankar Mafatlal Patel Versus State Of Gujarat & Ors.

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