M/S Vinay Wires And Poly Products PVT LTD And Ors vs. Directorate General Of GST Intelligence (Dggi) And Anr
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Cause title — parties, addresses and appearances
O R D E R %
2026
Through the present Petition, the Petitioner challenges the correctness of the Order-in-Original dated 30.06.2026 [‘Impugned Order’] passed by the Additional Director General (Adjudication), Directorate General of GST Intelligence (‘DGGI’), New Delhi. In the Impugned Order, it has been observed that there was clandestine removal of excisable goods.
Learned senior counsel representing the Petitioners submits that the entire Department is biased against the Petitioners as the Petitioner No.2 was picked up from a hotel and was badly thrashed.
Learned senior counsel representing the Petitioners draws attention of the Court to the summoning order issued in a Criminal Complaint by the Magistrate on 01.12.2009. He further submits that the entire proceedings must stand vitiated since the defence of the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:38:59
Petitioners was never considered.
At this stage, learned senior counsel representing the Petitioners admits that the remedy of Appeal against the Impugned Order is available to the Petitioner. He submits that this Appeal will have to be filed before the Commissioner (Appeals), who is a Departmental Official.
This Court has considered the submissions advanced by the learned senior counsel representing the Petitioners.
A reading of the Impugned Order shows that disputed questions of fact are involved and the matter is required to be examined by the Appellate Authority.
It is also evident that upon conclusion of the trial proceedings, the Departmental Officials came to be discharged in the Criminal Complaint vide Order dated 29.05.2014. The Petitioners have challenged the said Order of Discharge by way of an Appeal, wherein arguments have been heard and judgment has been reserved. Moreover, the incident took place nearly 17 years ago. In the normal circumstances, the Departmental Officials must have undergone a change.
In any case, the Petitioners have a further remedy of filing Appeal before the Commissioner (Appeals). If the Petitioners feel that they will not get justice from the Commissioner (Appeals), they may avail remedy before Customs, Excise and Service Tax Appellate Tribunal [‘CESTAT’].
In these circumstances, the Petitioners are relegated to the remedy of Appeal before the appropriate Authority.
It is clarified that if the Petitioners file an Appeal either before the Commissioner (Appeals) or before CESTAT, the same shall be This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:38:59
considered and decided on its own merits after considering the Petitioners’ defence.
With these observations, the present Petition is disposed of. The pending applications also stand closed.
ANIL KSHETARPAL, J.
SHAIL JAIN, J. JULY 24, 2026 jai/kb This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:38:59
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.