Akhtar Hussain vs. Directorate General Of Goods And Services Tax Intelligence (Dggi)
Held
The Court held that a summons issued under Section 70 of the CGST Act is for gathering information and is not an initiation of proceedings. Therefore, challenging such a summons at this stage is premature.
Facts
The petitioners challenged summons issued under Section 70 of the CGST Act, 2017, arguing they were issued with mala fide intent and in violation of procedural guidelines. One petitioner's goods were seized, while the other's factory premises were searched.
Key Issues
Whether a writ petition is maintainable to challenge a summons issued under Section 70 of the CGST Act, 2017, when it is alleged to be issued with mala fide intent and in violation of procedural guidelines.
Sections Cited
Section 70, Section 69, Section 132
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Heard together (2 matters)
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W.P.(CRL) 1710/2024 & 1861/2024 * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Reserved on: 22nd September, 2025 Pronounced on: 16th December, 2025 +
W.P.(CRL) 1710/2024, CRL.M.A. 16659/2024
MD. ANIQUL ISLAM S/o Sabar Ali R/o Gali No. 2, New Shastri Park, Delhi.
.....Petitioner
Through: Ms. Manisha Gupta, Advocate.
versus
DIRECTORATE OF GOODS AND SERVICES TAX INTELLIGENCE, DELHI through its Superintendent/Senior Intelligence Officer, Delhi Zonal Unit, DGGI, MTNL Building, Near Manipal Hospital, Sector-6, Dwarka, Delhi.
.....Respondent Through: Mr.Anurag Ojha, SSC with Mr.Dipak Raj, Mr. Priyatam and Ms. Garima Kumar, Advocates. + W.P.(CRL) 1861/2024, CRL.M.A. 19746/2024 & 20363/2024
AKHTAR HUSSAIN Prop. Nila Biri Factory, Dohabari, Uttar Dinajpur, West Bengal.
.....Petitioner
Through: Ms. Manisha Gupta, Advocate.
versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (DGGI) through its Superintendent/Senior Intelligence Officer, Delhi Zonal Unit, DGGI, MTNL Building, Near Manipal
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