Md. Aniqul Islam vs. Directorate Of Goods And Services Tax Intelligence, Delhi
Held
The High Court held that summons issued under Section 70 of the CGST Act are for gathering information and producing documents during an inquiry, not for initiating proceedings. It found the writ petitions challenging the summons to be premature, as entertaining them at this stage would paralyze the investigation.
Facts
Two petitioners, a bidi supplier and a bidi manufacturer, faced searches and seizures by DGGI. They were subsequently issued summons under Section 70 of the CGST Act, 2017. They challenged these summons, alleging mala fide intent, procedural irregularities (handwritten, no DIN), and that the summons were premature.
Key Issues
Whether summons issued under Section 70 of the CGST Act, 2017 can be challenged through a writ petition at the investigative stage, and if alleged procedural irregularities render such summons invalid.
Sections Cited
Section 70, Rule 139(3), Section 69, Section 132
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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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