Judgment
CWP-18585-2026 (O&M) 1
120 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-18585-2026 (O&M) Date of decision: 17.09.2026 MANOJ GUPTA ....Petitioner Versus UNION OF INDIA AND OTHERS ...Respondents CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR ***** Present:
Mr. Shivam Sharma, Advocate (through VC) for the petitioner.
Mr. Ajay Kalra, Sr. Standing Counsel, CBIC (through VC) for the respondents/Revenue.
***** ASHWANI KUMAR MISHRA, C.J. (Oral) 1.
On the oral prayer of counsel for the petitioner, we permit the petitioner to implead Directorate General of GST Intelligence, Ludhiana Zonal Unit, 51-D, Sarabha Nagar, Ludhiana (‘DGCI’) as 5th respondent in the writ.
2.
Notice on behalf of newly impleaded respondent is accepted by Mr.
Ajay Kalra, Sr. Standing Counsel, CBIC, who appears for other authorities of the GST Department.
3.
The primary grievance of the petitioner is that the copies of the materials and other documents, which were taken into possession by the 5th respondent in the search conducted under section 67 of the GST Act, 2017 (for short ‘the Act’), are not being supplied to the petitioner, which are necessary for the purpose of preparing its defence in the criminal complaint.
4.
Mr. Ajay Kalra, has taken instructions, according to which, the authorities would be willing to supply such materials/documents, in the event the petitioner appears before the 5th respondent.
MOHIT GOYAL 2026.09.18 16:48 I attest to the accuracy and integrity of this document
CWP-18585-2026 (O&M) 2
5.
In that view of the matter, we dispose of this petition, with the observation that if the petitioner along with his authorized representative, approaches the 5th respondent within a week from today, the 5th respondent shall do the needful in terms of the statement made before this Court.
6.
Petition stands disposed of accordingly.
(ASHWANI KUMAR MISHRA) CHIEF JUSTICE
(ROHIT KAPOOR) 17.09.2026 JUDGE mohit goyal Whether speaking/reasoned :
Yes / No Whether reportable :
Yes / No MOHIT GOYAL 2026.09.18 16:48 I attest to the accuracy and integrity of this document