the essay of 5 August 2025 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"> </head> <body bgcolor="#FFFFFF"> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">AUGUST 05, 2025 </font></strong></font></font></p> <p align="center"><font color="#FF6633" face="Verdana, Arial, Helvetica, sans-serif" size="2"><strong> Voluntary Detention & Other Oxymorons</strong></font></p> <p align="center"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong><u>By Vijay Kumar </u></strong></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>LET </strong>us recall last week's Jest GST - <a href="https://taxindiaonline.com/news/jest_gst/details?id=51801" target="_blank"><strong>Arrest - Custody and Cameras </strong></a> </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><img src="https://admin.taxindiaonline.com/UploadedFiles/Customs/CaseLaws/2025/je58251.JPG" style="float:left; height:237px; width:358px"/></font></font><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Enforcement Meets Constitutional Protections</font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">A seemingly "voluntary" visit by Bharat Lal Garg to the DGGI office on June 4, 2025, turned into a 29-hour undocumented detention - until his wife filed a Habeas Corpus petition. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Key Developments </font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Unlawful Custody Alleged: No arrest memo was issued within 24 hours. Bharat was allegedly injured during this time and remained unproduced before a Magistrate. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Court Interventions: </font></font></font></p> <div><blockquote><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Found prima facie violation of Articles 21 and 22 of the Constitution. </font></font></blockquote></div> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Ordered DGGI to disclose officers' names, CCTV status, and medical records. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><img src="https://admin.taxindiaonline.com/UploadedFiles/Customs/CaseLaws/2025/je58252.JPG" style="float:right; height:379px; width:249px"/></font></font><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Missing Surveillance</font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">DGGI claimed CCTV malfunction due to construction - yet other digital systems functioned normally. Court suspected intentional disabling. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Questions Raised </font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">These questions emerged as central to the case: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">1. Can overnight detention be considered "voluntary"? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">2. Is arrest lawful without proper Section 69 compliance under CGST Act? </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">3. When must grounds of arrest be shared - with restraint or at formal arrest? </font></font></p></blockquote> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Findings by the Court </font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Arrest Authorization: Based on mere e-filed proposals, without recorded satisfaction or examination of material - held to be mechanical and legally defective. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Grounds of Arrest: Furnished well after restraint was imposed; not immediate - thus violating due process. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Psychological Coercion: Detention induced fear and restricted liberty without a cognizable offense - rendering it effectively an arrest. </font></font></p> <p align="justify"><font color="#006600"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Procedural Safeguards Reiterated </font></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Statements must be recorded during office hours. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Right to have counsel present (in visible range). </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- CCTV recording of proceedings. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Thus:</font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Bharat Lal Garg entered DGGI's fortress for what was marketed as a voluntary visit.</font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- 29 hours, bruises, and blurry surveillance later, his wife Barkha knocked on the High Court's door waving Habeas Corpus.</font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- CCTV footage? Under scaffolding, like accountability.</font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Fundamental rights? Apparently also under maintenance. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">I concluded with: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Positively not the end </strong></font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><em>The matter is listed on 30.07.2025 for further consideration. The Additional Director General of Goods and Service Tax Intelligence is directed to file an affidavit showing complete compliance of the directions regarding CCTV on or before the next date of hearing and also to deliberate therein why the directions issued by the Court regarding production of record are not complied with. </em></font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">An ardent reader (also very critical) of <em>Jest GST </em> called me and asked, "what happened on 30th July? </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Obviously, I can't leave the story unfinished. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Here's what happened on 30th July 2025 in the <em>Barkha Bansal </em> case - <a href="https://taxindiaonline.com/searchcaselaw/details?id=188794&type=caselaw&keyword=null" target="_blank"><strong>2025-TIOL-1232-HC-P&H-GST</strong> </a></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The Additional Director General, DGGI, Chandigarh Zonal Unit, has filed an affidavit in the Court, which primarily stated: </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">5. That with specific reference to the direction contained in the order dated 18.07.2025 regarding compliance of the judgment of the Hon'ble Supreme Court in Paramvir Singh Saini vs. Baljit Singh & Others, (2021) 1 SCC 184, it is respectfully submitted that that CCTV cameras have been installed at the Office space of DGGI within Central Revenue Building, Sector 17, Chandigarh. Such cameras were always functional and they continue to remain functional. The cameras were temporarily non-functional due to construction work being carried out at the premises. It is also submitted that the cameras were non-functional since 30th May 2025 as duly recorded in the register. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The office was not aware about the events that will unfold on 4th / 5th June 2025. On 2nd June 2025, a correspondence regarding repair of cameras is also on record. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">6. This office has recorded several statements in the presence of CCTV cameras. However, on certain occasions in the past, the cameras became non-operational for limited periods due to unforeseen technical issues which has duly been recorded in the register maintained for the purpose and swift action was taken to make them functional. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">7. It is pertinent to mention here that in order to avoid such situations in future, all the Senior Intelligence officers, who are entrusted with recording statements, have been instructed to ensure that CCTV cameras are functional before commencing the statement. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">8. It has also been noted that in case of any construction activities which can interfere with the proper functioning of will be undertaken in such a way that tgey (they) do not interfere with the smooth functioning of CCTV cameras and there is alternative arrangement in case the cameras working is to be effected by the construction work. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">9. The power switch of the cameras has also been enclosed within a locked enclosure to prevent any accidental shutdown. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">10. That pursuant to the order dated 02.07.2025, deponent had ensured timely compilation of the requisite original records including the arrest memo, grounds of arrest, medical examination report and other documents, and the same were with the officer of the deponent present in the court. The same was passed on to the counsel for presenting before the Hon'ble court. However, due to some confusion at the material time regarding production in sealed envelope or otherwise, the same could not be shown to the court on 18.7.2025.</font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The record was available with the counsel during the hearing on 18.7.2025 and the deponent was also present in court during the hearing on 18.7.2025. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">11. The non-placement of these records on record of the Hon'ble Court is due to circumstances beyond the control of the deponent. The deponent has never withheld any record from the Hon'ble Court intentionally or otherwise. The deponent tenders unconditional apology for non-presentation of the record. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">12. That considering the confusion qua production of record on 18.07.2025, the officer Sh. Gurdhyan Singh, Senior Intelligence Officer has been instructed to carry the original records to be produced before this Hon'ble court on 30th July 2025. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">13. That in compliance with the directions of this Hon'ble Court issued vide order dated 02.07.2025, deponent has filed an affidavit before this Hon'ble Court on the previous date of hearing i.e. 18.07.2025. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">14. That as regards arrest of Bharat Lal made in this case, it is pertinent to mention here that there was complete application of mind and the arrest was not done mechanically. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">15. That as regard the allegation of causing obstruction to the warrant officer is concerned, it was stated in the earlier affidavit that the deponent was not present on the spot where the warrant officer was situated at the material time. Neither the warrant officer nor the petitioner has levelled any allegations against the deponent. There is no wilful or intentional disregard of any of the order/directions of the Hon'ble Court. The deponent may kindly be discharged from the contempt notice. </font></font></p><blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><em>The deponent once again tenders unconditional apology, in case any of the officer of the department obstructed the warrant officer from discharging his official duty. </em></font></font></p></blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">16. As regards the issues related to recording of statement overnight is concerned, the concerned SIO has stated his version in the affidavit filed in this regard and it is once again reiterated that the statement was recorded only after the consent of Bharat Lal and at no stage Bharat Lal had expressed that he does not want to record his statement at night. His statement has not been retracted. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">17. In order to avoid any such situation in future, the instructions related to recording of statement during the office hours under CCTV surveillance have already been given. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The High Court found it appropriate to accept the explanation provided in the affidavit. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The Court further observed, </font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><em>However, it is expected that such a conduct will not be repeated and that the Directorate General, Goods & Service Tax Intelligence will fully cooperate with any Court appointed officers, should such a situation presents itself in the future. </em></font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Now, we know that: </strong></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- CCTV cameras exist, just like promises - present but not always functioning. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Statements are routinely recorded under CCTV. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Henceforth, officers must confirm visibility - not just metaphorically but optically. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Future construction must promise not to demolish transparency. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Sorry Seems to Be the Safest Word</strong></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>- </strong>The lapse? Accidental.</font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- The apology? Unconditional. </font></font></p></blockquote> <div><blockquote><p align="justify">- <font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The sincerity? Court-certified. </font></font></p></blockquote></div> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>Consent is Key, Especially After Midnight</strong></font></font></p> <blockquote><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>- </strong>Statement of Shri Bharat Lal was recorded overnight - with his consent and no signs of regret.</font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Retraction, resistance, or rebellion? None recorded. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Institutional amnesia invoked due to construction dust. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Functional visibility affirmed - by lens, not by conscience. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Statements: Recorded, reviewed, and now optically verified. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Construction work will henceforth avoid demolishing transparency. </font></font></p><p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">- Rights don't run on good faith. They run on record - and reels. </font></font></p></blockquote> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">In an age where surveillance can vanish behind scaffolding and constitutional safeguards appear in footnotes, the line between oversight and overreach grows increasingly glitched. Rights, it seems, require not just recognition but relentless reinforcement - preferably with working lenses and time stamped sincerity. When error codes become explanations, one truth remains: liberty isn't preserved by intention alone. It demands documentation, diligence, and the rare courage to stay visible - especially when the cameras don't. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Promises of transparency crumble without tools that actually work, while accountability risks becoming a seasonal feature - visible only when the dust settles and the tarpaulin lifts. Let rights be upheld not by mood or renovation schedules, but by systems that serve, not surveil. </font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">The cameras may blink, but the questions don't. </font></font></p> <p align="justify"><font color="#ff0000"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Until next week </font></font></font></p> <p align="justify"><font size="2"><font face="Verdana, Arial, Helvetica, sans-serif">Comments/feedback welcome at <a href="mailto:vijaywrite@tiol.in">vijaywrite@tiol.in </a> or 9848111243 (WhatsApp) </font></font></p> </body> </html>