Shri Amit Gupta & Anr. vs. Directorate General Of Goods And Services Tax Intelligence, Meerut Zone & Anr.

W.P.(CRL)/254/2021HC DelhiGSTCNR DLHC01008603202119 July 2022Bench: HON'BLE MR. JUSTICE JASMEET SINGH3 pages

For Petitioner: Mr. Rajesh Jain, Mr. Virag Tiwari, AdvsFor Respondent: Mr. Harpreet Singh, Sr. Standing Counsel for R-1 with Ms. Suhani Mathur, Mr. Jatin Gaur, Advs. Mr. Satish Kumar, Sr. Standing Counsel for R-2 23

AI SummaryPartly Allowed

Held

The Court noted that the investigations have been centralized with one agency, rendering the initial issue moot. However, the legal issues regarding the appointment of officers under Sections 3, 4, and 5 of the GST Act were to be raised before the appropriate forum.

Facts

The petitioners raised concerns about multiple zonal GST agencies conducting separate investigations into the same companies. They also questioned the appointment of proper officers under the GST Act.

Key Issues

Whether multiple GST agencies can investigate the same entity, and the validity of appointments of proper officers under the GST Act.

Sections Cited

Section 3, Section 4, Section 5

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(CRL) 254/2021

W.P.(CRL) 1494/2021

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

$~22 & 23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(CRL) 254/2021 & CRL.M.A. 9713/2022 SHRI AMIT GUPTA & ANR. ..... Petitioners Through: Mr. Rajesh Jain, Mr. Virag Tiwari, Advs. versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, MEERUT ZONE & ANR. ..... Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel for R-1 with Ms. Suhani Mathur, Mr. Jatin Gaur, Advs. Mr. Satish Kumar, Sr. Standing Counsel for R-2 23 + W.P.(CRL) 1494/2021, CRL.M.A. 12566/2021 VIKAS JAIN PROP. JAINA TRADING COMPANY..... Petitioner Through: Mr. Rajesh Jain, Mr. Virag Tiwari, Advs. versus DGGI, ZONAL UNIT, MEERUT & ANR. ..... Respondents Through: Mr. Satish Kumar, Sr. Standing Counsel for R-1 CORAM: HON'BLE MR. JUSTICE JASMEET SINGH

19.07.

2022

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 02/07/2026 at 06:48:56

W.P.(CRL) 254/2021

On 09.02.2021, this Court had flagged the issue in controversy, na

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.