Kshitij Ghildiyal vs. Director General Of GST Intelligence Delhi

W.P.(CRL)/3770/2024HC DelhiGSTCNR DLHC01088543202416 December 2024Bench: HON'BLE MR. JUSTICE ANISH DAYAL35 pages

For Petitioner: Mr. Maninder Singh, Sr. Adv. with Mr. Bobby C., Mr. Pulkit Verma, Mr. Akhil Gupta, Ms. Sanjana Nair, Mr. Gurjass Singh Puri, Mr. Rohit Kheriwal and Mr. Nishant Nain, AdvsFor Respondent: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Vipul Kumar, Mr. Karan Aggarwal, Mr. Shubham Kumar and Mr. Deepak Somani, Advs

AI SummaryAllowed

Held

The Court held that the arrest of the petitioner was illegal and the remand order was set aside. The petitioner was directed to be released from judicial custody forthwith.

Facts

The petitioner, a director of a company, was arrested and remanded to custody in relation to alleged availment of fake Input Tax Credit. The arrest and subsequent proceedings were challenged on grounds of illegality, including discrepancies in summons issuance and non-supply of grounds of arrest.

Key Issues

The key issues were the legality of the petitioner's arrest and detention, particularly concerning the proper issuance of summons and the communication of grounds of arrest as mandated by law.

Sections Cited

Section 67, Section 69, Section 70, Section 132

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI %

Reserved on : 5th December 2024

Pronounced on: 16th December 2024

+ KSHITIJ GHILDIYAL

.....Petitioner Through: Mr. Maninder Singh, Sr. Adv. with Mr. Bobby C., Mr. Pulkit Verma, Mr. Akhil Gupta, Ms. Sanjana Nair, Mr. Gurjass Singh Puri, Mr. Rohit Kheriwal and Mr. Nishant Nain, Advs. versus DIRECTOR GENERAL OF GST INTELLIGENCE, DELHI

.....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Vipul Kumar, Mr. Karan Aggarwal, Mr. Shubham Kumar and Mr. Deepak Somani, Advs.

CORAM: HON'BLE MR. JUSTICE ANISH DAYAL

JUDGMENT ANISH DAYAL, J.

This petition has been filed for declaring arrest of the petitioner on 30th November 2024, his subsequent remand to respondent’s custody, and incarceration in relation to FNO. DGGI/INV/GST/2974/2024-Gr.F,

The judgment continues below.

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