Dggi Dzu vs. Mukesh Sharma

Held

The Court allowed the petitioner (DGGI) to withdraw the present petition. The Court granted liberty to the petitioner to approach the learned ASJ for cancellation of the respondent's interim bail, which was granted by the ASJ on December 6, 2025. The Court further directed that if an application for cancellation of the respondent's interim bail is moved before the ASJ, it shall be heard on the same day. The core of the decision is procedural, enabling the revenue to seek cancellation of bail from the appropriate subordinate court rather than continuing the High Court petition.

Facts

The Directorate General of GST Intelligence (DGGI), Delhi, filed a criminal miscellaneous petition before the Delhi High Court. The petition challenged an interim bail order dated December 6, 2025, granted by the Additional Sessions Judge (ASJ)-05, New Delhi District, Patiala House Courts, New Delhi. This bail was granted to the respondent, Mukesh Sharma, in connection with Bail Matter 2094/25. The underlying case pertains to alleged offences under Sections 132(1)(B) and 132(1)(C) of the Central Goods and Services Tax Act, 2017, registered at PS DGGI/Delhi CGST. The DGGI sought to withdraw the petition to approach the ASJ for cancellation of the respondent's interim bail.

Key Issues

1. Whether the petitioner (DGGI) can withdraw the present petition before the High Court with liberty to approach the ASJ for cancellation of interim bail. The petitioner argued that they wished to withdraw the petition to pursue the cancellation of interim bail before the ASJ, as the interim bail order was granted by the ASJ. The respondent's arguments are not recorded in the judgment. The issue revolves around the procedural recourse available to the revenue authority when aggrieved by an interim bail order granted by a subordinate court.