It is a case where severe allegation for physical assault were made by petitioner on the senior GST officers during search operations:

In this regard, some important points noted by High Court in the previous order are as below:

1. Discharge advice of a private hospital which confirms the assault done with petitioner by GST officer cannot be disregarded on the ground that it is not done by a government hospital. We do not agree with such contention because an injured person is likely to go the nearest available hospital for treatment instead of searching for a Government hospital at that juncture.

2. The summons issued to the petitioner by revenue is also worth mentioning. It bears a date 12.12.2019 and asks the 2nd petitioner to appear before 4th respondent at 00:30 hrs on 12.12.2019. This prima-facie indicates that it was issued after midnight on the intervening night of 11.12.2019 and 12.12.2019 asking the 2nd petitioner to appear at the ungodly hour of 00:30 hrs on that day. What was so important to be recorded at such a time, which cannot wait till the morning of 12.12.2019, is not disclosed by the respondents.

3. The enquiry in the above proceedings against the 1st petitioner shall not be handled by the 5th respondent (i.e. Deputy Director, Directorate General of GST Intelligence) and he shall not participate in such enquiry, and it shall be transferred to another official to be designated by the 2nd respondent.