GST Officials Contemptuous Conduct During Search: High Court Calls for Strict Action
Pranav Mehta
Recently, the Hon’ble Punjab & Haryana High Court in the case of Barkha Bansal v. State of U.T. Chandigarh [2025] 176 taxmann.com 160 (P&H HC) has strongly condemned the illegal detention of a taxpayer and obstruction of judicial process by GST officers, holding such conduct to be contemptuous and warranting strict judicial scrutiny.
Facts of the Case:
The Petitioner, Barkha Bansal, filed a writ petition in the nature of habeas corpus on 05.06.2025 alleging that her husband had been illegally detained by GST officers since 04.06.2025. Acting on the petition, the Court appointed a Warrant Officer to inspect the Central Revenue Building, Chandigarh.
On the same day, the Warrant Officer, with police assistance, recovered the detenue from the office of a senior officer, where he was found guarded by a peon. The detenue had visible injuries and was never produced before a Magistrate within the cons.......