Vikas Malu vs. Directorate Genral Of GST Intelligence

CRL.M.C./4625/2025HC DelhiGSTCNR DLHC01044453202528 October 2025Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA2 pages

For Petitioner: Mr. N. Hariharan, Sr. Advocate with Ms. Punya Rekha Angara, Mr. Aman Akhtar, Mr. Vasundhara N., Ms. Sana Singh, Ms. Vasundhara Raj Tyagi and Mr. Arjan Mandla, Mr. Shiv Kapoor, Mr. Tushar Rawal, Mr. Shivaz, Mr. Nalin Talwar and Mr. R.K.Thakur AdvsFor Respondent: Mr. Atul Tripathi, SSC CBIC with Ms. Jyotsana

AI SummaryPartly Allowed

Facts

The petitioner, Vikas Malu, a foreign national residing in Dubai, sought to join an investigation by the Directorate General of GST Intelligence (DGGI). However, a Look Out Circular (LOC) opened by the DGGI prevented him from obtaining a visa to travel to India. The petitioner expressed readiness to join the investigation upon being directed. The respondent, DGGI, proposed that the petitioner join the investigation on November 10, 2025, and indicated that they would take steps to suspend the LOC within two days to facilitate the petitioner's visit.

Held

The Court disposed of the petition by directing the petitioner to appear before the investigating officer on November 10, 2025. This direction was made conditional upon the department suspending the Look Out Circular (LOC). The department was also instructed to communicate the order of suspension of the LOC to the petitioner or his counsel via email at vkm8222@gmail.com. The Court's decision was based on the mutual agreement between the parties regarding the date of appearance and the respondent's undertaking to suspend the LOC to enable the petitioner's travel. No specific GST provisions were discussed in detail as the matter was resolved procedurally.

Key Issues

1. Whether the Court should direct the petitioner to join the investigation on a specific date, considering the impediment caused by the Look Out Circular (LOC) preventing his travel to India. Petitioner's contention: The petitioner, a foreign national residing abroad, is unable to travel to India due to the LOC opened by the respondent. He is willing to join the investigation as and when directed. Respondent's contention: The respondent proposed that the petitioner be directed to join the investigation on November 10, 2025. To facilitate this, the department would take steps to suspend the LOC within two days.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CRL.M.C. 4625/2025 VIKAS MALU .....Petitioner Through: Mr. N. Hariharan, Sr. Advocate with Ms. Punya Rekha Angara, Mr. Aman Akhtar, Mr. Vasundhara N., Ms. Sana Singh, Ms. Vasundhara Raj Tyagi and Mr. Arjan Mandla, Mr. Shiv Kapoor, Mr. Tushar Rawal, Mr. Shivaz, Mr. Nalin Talwar and Mr. R.K.Thakur Advs. versus DIRECTORATE GENRAL OF GST INTELLIGENCE .....Respondent Through: Mr. Atul Tripathi, SSC CBIC with Ms. Jyotsana. CORAM: HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

28.10.

2025

Mr. Hariharan, learned senior counsel who appears physically for the petitioner states that petitioner is ready to join the investigation as and when directed, but due to LOC opened by the respondent, the petitioner who is a foreign national and a resident of Dubai is not being issued the Visa for travel to India.

Learned Sr. Standing Counsel for the respondent submits that petitioner may be issued directions to join investigation on 10.11.2025. He 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 30/10/2025 at 12:18:22

further submits that in order to facilitate his visit, the department would take steps to suspend the LOC within two days.

In view of the aforesaid, the petition is disposed of with direction to the petitioner to appear before the investigating officer on 10.11.2025 subject to suspension of LOC by the department. The department shall communicate the order of suspension of LOC to the petitioner/his counsel through email ID vkm8222@gmail.com. RAVINDER DUDEJA, J OCTOBER 28, 2025/ib 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 30/10/2025 at 12:18:22

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.