- (1.) Heard Sri Indra Kumar Chaturvedi, learned counsel for the petitioner, Sri B.K. Singh Raghuvanshi, learned counsel for the respondent Nos. 2,3 and 4 and perused the impugned F.I.R. as well as material brought on record.
(2.) This Writ Petition has been filed seeking direction in the nature of mandamus commanding the respondent no.4, Senior Intelligence Officer, at the office of Additional Director General at Director General of Goods and Service Tax Intelligence (D.G.G.I.), Meerut Zone Unit not to arrest the petitioner on his appearance before him in connection with the investigation/enquiry of the Case File no. 01 of 2018 registered against the Company M/s Proplarity Infratech Private Limited over alleged evasion of Service Tax in violation of the provisions of Section 89 (1) (ii) of the Finance Act, 1994 read with Section 174 of the Central Goods & Services Act, 2017, being continued by him until conclusion of enquiry/investigation culminating into filing, if any, of regular criminal complaint before the competent criminal court.
(3.) The contention of the petitioner is that he is an Ex-Director of M/s Proplarity Infratech Private Limited, a Company incorporated under the provision of Companies Act, 1956 having its registered office in G.B. Nagar which deals in real estate. The said Company was established by the petitioner and two others i.e. Satyendra Singh Tomar, Pawan Kumar Jasuja in the year 2015. A personal dispute erupted between the petitioner and the other directors as a result of which, the petitioner was made to resign from one of Companies i.e. M/s Proplarity Infratech Private Limited and, thereafter, on 12.12.2016, he resigned from the Directorship also which was duly reported to the Registrar of the Company in accordance with law.;