Directorate General Of GST Intelligence (Dggi), Jaipur Zonal Unit, Jaipur, Rajasthan vs. Sh. Naresh Gupta

CRL.M.C./5089/2022HC DelhiGSTCNR DLHC01037745202217 July 2025Bench: HON'BLE DR. JUSTICE SWARANA KANTA SHARMA1 pages

For Petitioner: Mr. Aditya Singla SSC CBIC, Mr. Ritwik Saha, Ms. Arya Suresh, Mr. Siddharth Saxena and Ms. Shreya Lamba, AdvsFor Respondent: Mr. Harsh Sethi, Mr Anant Nigam and Mr Raghav Luthra, Advocates

AI SummaryDismissed

Facts

The Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit, Jaipur, Rajasthan, filed a criminal miscellaneous petition (CRL.M.C. 5089/2022) before the Delhi High Court. The petition was filed against Sh. Naresh Gupta. The specific tax period(s) and the exact nature of the order or action under challenge, as well as the authority that passed it, are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history leading to this petition is not elaborated upon in the judgment excerpt.

Held

The Court held that the petitioner, the Directorate General of GST Intelligence (DGGI), had sought permission to withdraw the present petition. Based on this request, the Court allowed the withdrawal. The reasoning behind this decision is solely based on the petitioner's instruction to withdraw. The Court did not delve into the substantive issues of the case, as the petition was withdrawn before any such examination. The operative direction was to dismiss the petition as withdrawn and dispose of any pending applications.

Key Issues

The Court had to decide whether to grant the petitioner's request to withdraw the present petition. The petitioner, represented by its counsel, sought permission from the Court to withdraw the petition. The respondent, Sh. Naresh Gupta, was also represented by counsel. The judgment does not record any specific arguments presented by either side regarding the merits of the case or the grounds for withdrawal. The sole issue before the Court was the petitioner's request for withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CRL.M.C. 5089/2022 & CRL.M.A. 20310/2022 DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI), JAIPUR ZONAL UNIT, JAIPUR, RAJASTHAN .....Petitioner Through: Mr. Aditya Singla SSC CBIC, Mr. Ritwik Saha, Ms. Arya Suresh, Mr. Siddharth Saxena and Ms. Shreya Lamba, Advs. versus SH. NARESH GUPTA .....Respondent Through: Mr. Harsh Sethi, Mr Anant Nigam and Mr Raghav Luthra, Advocates. CORAM: HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

O R D E R %

17.07.

2025

The learned counsel appearing for the petitioner, on instructions, seeks permission of this Court to withdraw the present petition.

Accordingly, the present petition is dismissed as withdrawn. Pending application, if any, also stands disposed of.

The order be uploaded on the website forthwith. DR. SWARANA KANTA SHARMA, J JULY 17, 2025/A 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 22/07/2025 at 12:51:41

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.